Taylor v. Davenport

Harwell, Justice:

This appeal involves the ad valorem property taxation by the appellants Newberry and Laurens Counties of property owned by respondent Greenwood County. The Tax Commission found that the dam and hydroelectric plant at Buzzard’s Roost, but not the bed of Lake Greenwood, were taxable by the Counties. The trial court held that none of the properties were taxable. We affirm.

Courts have the authority under our scope of review to reverse an agency determination if it violates a constitutional provision or is clearly erroneous in view of the substantial evidence on the whole record.…