Legal Opinion
South Carolina Tax Commission v. Union County Treasurer
Court of Appeals of South Carolina
Decided April 11, 1988No. 1135PublishedCited by 13 opinions
1Opinion of the Court
Cureton, Judge:
Milliken & Company sued the Treasurer and Auditor of Union County to collect $87,554.40 in taxes paid under protest to Union County. The South Carolina Tax Commission petitioned to intervene in the suit pursuant to S.C.R. Civ. P. 24(a) and (b). The trial court denied the Commission’s petition and it appeals. We affirm.
Milliken was granted an exemption by the Commission which exempted its new manufacturing establishments in Union' County from ad valorem taxation under S. C. Code Ann. Section 12-37-220(A)(7) (Cum. Supp. 1987). The exemption does not apply to school or municipal…
2Cases cited4 opinions
- TPI Corp. v. Merchandise Mart of South Carolina, Inc.District Court, D. South Carolina · 1974
- National Union Fire Insurance Co. of Pittsburgh v. Continental Illinois Corp.District Court, N.D. Illinois · 1986
- Equal Employment Opportunity Commission v. Boeing Co.District Court, W.D. Washington · 1985
- Michelin Tire Corp. v. Spartanburg County TreasurerSupreme Court of South Carolina · 1984
3Cited by13 opinions
- Sauner v. Public Service AuthoritySupreme Court of South Carolina · 2003
- Prough v. Edinger, Inc.Supreme Court of Oklahoma · 1993
- Greenville County Department of Social Services v. BowesSupreme Court of South Carolina · 1993
- Berkeley Electric Cooperative, Inc. v. Town of Mt. PleasantSupreme Court of South Carolina · 1990
- Thomasson Ex Rel. Thomasson Properties v. Ocean Point Golf, Inc.Court of Appeals of South Carolina · 1989
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