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COUNTY OF LEE v. STEVENS

21660

277 S.C. 421 (1982)

289 S.E.2d 155

COUNTY OF LEE, Respondent, v. Cecil STEVENS, Appellant.

Supreme Court of South Carolina.

March 3, 1982.

Attorney(s) appearing for the Case

Atty. Gen., Daniel R. McLeod, Deputy Atty. Gen., Joe L. Allen, Jr., Senior Asst. Atty. Gen., G. Lewis Argoe, Jr., and Asst. Atty Gen., Jackson E. Fields, Jr., Columbia, for appellant.

George M. Stuckey, Jr., Bishopville, for respondent.

March 3, 1982.

LITTLEJOHN, Justice:

The sole issue before us is: Does the authority to set the tax rate for property taxation purposes in Lee County belong to its governing body, Lee County Council, or to its Auditor, Cecil Stevens?

The facts are not in dispute. On June 26, 1979, County Council adopted a budget for the 1979-80 fiscal year and enacted by ordinance a tax rate of 118 mills. Thereafter, the Auditor determined that this rate would result...

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