Berkeley County School District v. South Carolina Department of Revenue

Justice BEATTY:

The Plaintiffs, the above-listed school districts, filed this action for a declaratory judgment and injunctive relief in this Court’s original jurisdiction pursuant to S.C. Const. art. V, § 5, S.C.Code Ann. § 14-3-310 (1976), and Rule 245 (formerly Rule 229), SCACR. The Court granted the Plaintiffs’ petition and now reviews the South Carolina Department of Revenue’s (the Department’s) decision denying the Plaintiffs reimbursement from the Homestead Exemption Fund1 for expenses incurred under lease-purchase and installment-purchase agreement obligations for capital improvement…