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THORNE v. SEABROOK

20030

264 S.C. 503 (1975)

216 S.E.2d 177

Thomas J. THORNE, as Chairman of the Charleston County Board of Assessment Control, et al., Plaintiffs-Respondents, v. Richard E. SEABROOK, Jr., as Chairman of Charleston County Council, et al., Defendants-Respondents, and BUCKNER LAND CORPORATION, a South Carolina Corporation, et al., Defendants-Appellants.

Supreme Court of South Carolina.

June 10, 1975.

Attorney(s) appearing for the Case

Messrs. Young, Clement & Rivers, of Charleston, for Defendants-Appellants B-C-D Company and Physicians and Surgeons Building Company.

Messrs. Shimel, Ackerman, Theos, Spar & Kaynard, of Charleston, for Defendant-Appellant Buckner Land Corporation.

Messrs. Buist, Moore, Smythe & McGee, Morris D. Rosen, and Ben Scott Whaley, of Charleston, for Defendant-Respondents.

June 10, 1975.

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...

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