OWENS INDUSTRIAL PRODUCTS v. SHARPE

21123

274 S.C. 193 (1980)

262 S.E.2d 33

OWENS INDUSTRIAL PRODUCTS, INC., Respondent-Appellant, v. Marjorie H. SHARPE, Treasurer of Lexington County, Appellant-Respondent.

Supreme Court of South Carolina.

January 16, 1980.


Attorney(s) appearing for the Case

Atty. Gen., Daniel R. McLeod, Deputy Atty. Gen., Joe L. Allen, and Senior Asst. Atty. Gen., G. Lewis Argoe, Jr., Columbia, and T.H. Rawl, Jr., of Rawl, Purcell & Harmon, Lexington, for appellant-respondent.

George S. King, Jr., of Boyd, Knowlton, Tate & Finlay, Columbia, for respondent-appellant.


January 16, 1980.

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...

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