Legal Opinion

Key Corporate Capital, Inc. v. County of Beaufort

Supreme Court of South Carolina

Decided April 9, 2007No. 26302Published

1Opinion of the Court

373 S.C. 55 (2007)

644 S.E.2d 675

KEY CORPORATE CAPITAL, INC., National Tax Assistance Corporation, TransAm Tax Certificate Corp. d/b/a Destiny 98TD, Advantage 99TD, TA Escrow 97 and Destiny 98, Respondents,

v.

COUNTY OF BEAUFORT, Treasurer of Beaufort County, and Tax Collector of Beaufort County, Petitioners.

No. 26302.

Supreme Court of South Carolina.

Heard December 7, 2006.

Filed April 9, 2007.

David S. Black, and Mary B. Lohr, both of Howell Gibson & Hughes, of Beaufort, for Petitioners.

James H. Ritchie, Jr., of Holcombe, Bomar, Gunn & Bradford, of Spartanburg, for Respondents.

Justice WALLER.

We…

Also in this document: Concurrence.

2Cases cited18 opinions

  1. Sauner v. Public Service AuthoritySupreme Court of South Carolina · 2003
  2. TNS Mills, Inc. v. South Carolina Department of RevenueSupreme Court of South Carolina · 1998
  3. Vernon v. Harleysville Mutual Casualty Co.Supreme Court of South Carolina · 1964
  4. North River Insurance v. GibsonSupreme Court of South Carolina · 1964
  5. Stanley Smith & Sons v. Limestone CollegeCourt of Appeals of South Carolina · 1984

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