Legal Opinion
Lindsey ex rel. Charleston County v. South Carolina Tax Commission
Supreme Court of South Carolina
Decided October 8, 1990No. 23277PublishedCited by 3 opinions
1Opinion of the Court
Gregory, Chief Justice:
This appeal involves the valuation of real property for the 1987 tax year. We affirm.
The real property in question consists of forty-five units in a multi-family dwelling. Each unit is titled individually in the name of respondent Lane, respondent Tamsburg, or in the name of their partnership, respondent Tamsburg and Lane Company (Taxpayers).
Appellant (Assessor) valued the forty-five units by assessing each unit as a separate townhouse for a total assessment of $1,693,000. Taxpayers appealed to the County Board of Assessment Appeals (Board of Appeals) on the ground the…
2Cases cited5 opinions
- Lark v. Bi-Lo, Inc.Supreme Court of South Carolina · 1981
- Hartley v. UngvariWest Virginia Supreme Court · 1984
- Owen Steel Co. v. S. C. Tax CommissionCourt of Appeals of South Carolina · 1984
- South Carolina Tax Commission v. South Carolina Tax Board of ReviewCourt of Appeals of South Carolina · 1985
- Gibson v. Haynie, County TreasurerSupreme Court of South Carolina · 1922
3Cited by3 opinions
- Long Cove Home Owners' Ass'n v. Beaufort County Tax Equalization BoardSupreme Court of South Carolina · 1997
- Charleston County Assessor v. LMP Properties, Inc.Court of Appeals of South Carolina · 2013
- Mayfair Mills, Inc. v. Spartanburg County (In Re Mayfair Mills, Inc.)United States Bankruptcy Court, D. South Carolina · 2002