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Legal Opinion

South Carolina Tax Commission v. Gaston Copper Recycling Corp.

Supreme Court of South Carolina

Decided July 18, 1994No. 24124PublishedCited by 20 opinions

1Opinion of the Court

Moore, Justice:

This appeal is from an order finding disclosable information filed by a taxpayer regarding the property tax assessment of a manufacturing facility. We affirm.

FACTS

The South Carolina Tax Commission 1 commenced this declaratory judgment action to determine whether under the Freedom of Information Act (FOIA) it should release certain information to the Lexington County Administrator. The information in question pertains to the property tax assessment on a facility in Lexington County owned by Gaston Copper Recycling Corporation which refines scrap copper.

Gaston Copper purchased…

2Cases cited5 opinions

  1. Townes Associates, Ltd. v. City of GreenvilleSupreme Court of South Carolina · 1976
  2. Bellamy v. BrownSupreme Court of South Carolina · 1991
  3. Biales v. YoungSupreme Court of South Carolina · 1993
  4. Powell v. Red Carpet LoungeSupreme Court of South Carolina · 1984
  5. Knight Publishing Co. v. University of South CarolinaSupreme Court of South Carolina · 1988

3Cited by20 opinions

  1. Johnson v. CommonwealthCourt of Appeals of Virginia · 2005
  2. Sloan v. Department of TransportationSupreme Court of South Carolina · 2005
  3. Campbell v. Marion County Hospital DistrictCourt of Appeals of South Carolina · 2003
  4. Unisys Corp. v. South Carolina Budget & Control Board Division of General Services Information Technology Management OfficeSupreme Court of South Carolina · 2001
  5. Roche v. Young Bros., Inc.Supreme Court of South Carolina · 1998

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