C.R. Campbell Construction Co. v. City of Charleston

MOORE, Justice:

This appeal is from an order finding a municipal ordinance imposing a transfer fee on the conveyance of real property valid as a uniform service charge. We affirm.

FACTS

The facts in this case are undisputed. Respondent City of Charleston (City) passed an ordinance effective January 1, 1994, imposing a “transfer fee” equal to .25% of the purchase price on the conveyance of real property.1 All of the revenue generated by the transfer fee is used solely for acquiring, improving, operating, and maintaining parks and public recreational facilities. In enacting the ordinance, City…