Williams v. Town of Hilton Head Island

Finney, Justice:

Appellants Chester C. Williams and Arlene Williams appeal the order of the Master-in-Equity upholding the constitutionality of a real estate transfer fee imposed by Respondent Town of Hilton Head Island, South Carolina. We affirm.

Appellants commenced this action on June 7,1991, pursuant to the Uniform Declaratory Judgment Acts, S.C. Code Ann. § 15-53-10, et seq. (1976), seeking to have the Real Estate Transfer Fee Ordinance, Hilton Head Island Code, § 4-5-10, et, seq. (1983) (the ordinance), declared illegal, unconstitutional and void on the ground that it levies a tax on the…