Owen Industrial Products, Inc. v. Sharpe

Littlejohn, Justice:

This appeal concerns twenty-one separate actions for the refund of property taxes paid under protest by various industrial enterprises located in Lexington County. The actions were consolidated by order of the court and bear the above caption by stipulation of the parties. This action is treated as though it were a refund claim for the tax years 1972 through 1976 for all actions.

The taxpayers seek to recover taxes paid under protest, as permitted by statute, on property claimed to be exempt from taxation by Act 1095, Acts and Joint Resolutions of South Carolina (1966). The…