German Evangelical Lutheran Church v. City of Charleston

Justice WALLER:

At issue in this case is whether four tax-exempt properties owned by Appellant,1 German Evangelical Lutheran Church of Charleston (a/k/a St. Matthew’s Lutheran Church), located on King Street, are subject to an assessment which was adopted by the Charleston City Council pursuant to the Municipal Improvement Act of 1999, S.C.Code Ann. § 5-37-10 et seq. *603(Supp. 2001). The circuit court ruled the Church was properly subjected to the assessment. We affirm.

FACTS

In August 1999, Charleston City Council adopted a resolution creating the King Street Streetscape Improvement District…