Legal Opinion
B & a Development, Inc. v. Georgetown County
Court of Appeals of South Carolina
Decided October 25, 2004No. 3877PublishedCited by 2 opinions
1Opinion of the Court
KITTREDGE, J.:
In this case, a group of Georgetown County taxpayers brought action in circuit court alleging the County had imposed excessive, unlawful taxes on their real and personal property. These taxpayers sought relief in the form of a refund or tax credit. The circuit court dismissed the taxpayers’ case on the grounds they had failed to exhaust the administrative remedies prescribed under the South Carolina Revenue Procedures Act (RPA or “the Act”) (S.C.Code Ann. §§ 12-60-10 to -3390 (2000 & Supp. 2003)). The taxpayers now appeal, arguing the RPA does not apply to their claims. We…
2Cases cited10 opinions
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Hodges v. RaineySupreme Court of South Carolina · 2000
- National Private Truck Council, Inc. v. Oklahoma Tax Comm'nSupreme Court of the United States · 1995
- Reich v. CollinsSupreme Court of the United States · 1994
- Ward v. StateSupreme Court of South Carolina · 2000
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3Cited by2 opinions
- B & a Development, Inc. v. Georgetown CountySupreme Court of South Carolina · 2007
- B & a Development, Inc. v. Georgetown CountySupreme Court of South Carolina · 2007