Bowaters Carolina Corp. v. Smith

Lewis, Justice.

This appeal involves the right of plaintiffs-respondents, Bowaters Carolina Corporation and Catawba Newsprint Company, to recover certain school taxes paid under protest to the appellant, County of York, South Carolina. Respondents claim exemption from the taxes in question under the provisions of Section 65-1572 of the 1962 Code of Laws, as amended by Act No. 2 of the 1967 Acts of the General Assembly, 55 Stat. 2.

Under the provisions of the foregoing statute, certain exemptions from taxes are allowed taxpayers in York County for major industrial expansions and new…