John D. Hollingsworth on Wheels, Inc. v. Greenville County Treasurer

Ness, Justice:

This is an action for the refund of property taxes paid under protest by appellant, John D. Hollingsworth on Wheels, Inc., in Greenville County.

Hollingsworth seeks to recover taxes paid under protest for the tax years 1977 and 1978 as follows:(1) Greenville County Recreation District — mills;(2) Metropolitan Sewer District — 8 mills;(3) Greenville Memorial Auditorium District — mill;(4) Greenville Hospital System — 12 mills;

( 5 ) Greenville County Library — 7 mills; and(6) Greenville County Museum. — \x/i mills.

Hollingsworth asserts it was exempt from these taxes in 1977 because…