Sears v. City of Columbia

LOWENSTEIN, Judge.

This appeal follows a trial court memorandum decision and judgment finding un*240constitutional and invalid certain tax bills sought to be assessed against plaintiffs-respondents (comprising some 23 of 41) abutting landowners (Landowners), by the defendant-appellant City of Columbia (City) for widening, paving and other reconstruction made by the City on Oakland Gravel Road (Oakland Gravel). The trial court found the proposed tax bills invalid on the ground that the plaintiffs-Landowners’ properties had not been benefited, and that the actions of the City in assessing the…