Simkins v. City of Spartanburg

Lewis, Chief Judge:

Appellant seeks in this action to recover from the City of Spartanburg a portion of his property taxes for the fiscal year 1975-76, which he paid under protest. He bases his right to recover upon allegations that the City illegally set its tax levy for the 1975-76 fiscal year in violation of Article 3, Section 29 of the South Carolina Constitution.

The complaint also alleges that the action is brought by appellant individually and as a representative of all other citizens and taxpayers in the City, who paid their taxes under protest for the year 1975.

The respondent City…