Thorne v. Seabrook

Bussey, Justice:

This is a declaratory judgment proceeding instituted for the purpose of obtaining a declaration as to whether or not Act No. 415 of the 1973 Acts of the General Assembly (58 Stat. at Large, p. 723) is constitutional. The plaintiffs are those officials charged with the responsibility for the assessment and collection of real property taxes in Charleston County. The defendants include some governmental entities in Charleston County that collect and spend tax money and some taxpayers of Charleston County who are affected by the Act in controversy.

Such Act provides, inter alia,…