Greenville Baptist Ass'n v. Greenville County Treasurer

Cureton, Judge:

The appellant, Greenville Baptist Association, instituted this action to recover ad valorem taxes paid under protest and to have the property upon which the tax was levied declared tax-exempt. The respondents demurred to the complaint on the ground the court lacked jurisdiction because the appellant failed to exhaust administrative remedies by appealing to the Tax Board of Review, and sought to circumvent the statutory remedy afforded an aggrieved taxpayer by requesting declaratory relief. The trial court granted the respondents’ demurrer on the ground asserted. We reverse and…