Harrison v. South Carolina Tax Commission

Brailsford, Justice.

Plaintiff, a Richland County taxpayer, brought this action against the South Carolina Tax Commission for a refund of ad valorem taxes paid without protest on December 31, 1969, and on January 29, 1970, aggregating $591.36. The complaint, alleging that the action was brought under Section 10-2605, Code of 1962, also sought a writ of mandamus requiring the Commission to correct the allegedly “erroneous, improper and illegal” assessment of plaintiff’s property. The Commission demurred to the complaint upon the ground that the action to recoup taxes paid was an action against…