Michelin Tire Corp. v. Spartanburg County Treasurer

Harwell, Justice;

Appellant Michelin Tire initiated this declaratory judgment action to determine its eligibility for an ad valorem property tax exemption. The trial court concluded that appellant did not qualify for the exemption, and we affirm.

Michelin Tire Corporatin completed construction of a plant in Spartanburg County in 1978. The plant was first assessed by the South Carolina Tax Commission for ad valorem taxes for the 1979 tax year. The Commission granted appellant an exemption from the payment of the general county levy and the road improvement bond levy. Appellant asserts that he…