German Evangelical Lutheran Church v. City of Charleston

352 S.C. 600 (2003)

576 S.E.2d 150

GERMAN EVANGELICAL LUTHERAN CHURCH OF CHARLESTON, S.C. (Commonly Known as St. Matthew's Lutheran Church), Appellant,

v.

CITY OF CHARLESTON, Respondent.

No. 25579.

Supreme Court of South Carolina.

Heard October 9, 2002.

Decided January 13, 2003.

Rehearing Denied February 20, 2003.

Kerry W. Koon, of Charleston, for Appellant.

William B. Regan, Carl W. Stent, and Frances I. Cantwell, of Regan, Cantwell & Stent, all of Charleston, for Respondent.

Justice WALLER:

At issue in this case is whether four tax-exempt properties owned by Appellant,[1] German Evangelical Lutheran…