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CITADEL DEV. FDN. v. COUNTY OF GREENVILLE

0001

279 S.C. 443 (1983)

308 S.E.2d 797

The CITADEL DEVELOPMENT FOUNDATION, Court of Common Pleas County of Greenville, Appellant, v. COUNTY OF GREENVILLE and Virginia P. Whitmire, as County Treasurer, County of Greenville, Respondents; and The CITADEL DEVELOPMENT FOUNDATION, Appellant, v. The SOUTH CAROLINA TAX COMMISSION and the County of Greenville, Respondents; and The CITADEL DEVELOPMENT FOUNDATION, Appellant, v. The CITY OF GREENVILLE and Clint Thompson, as Finance Administrator and/or Treasurer of the City of Greenville, Respondents.

Court of Appeals of South Carolina.

October 31, 1983.

Attorney(s) appearing for the Case

John C. von Lehe, Greenville, Wallace G. Holland, Young, Clement, Rivers & Tisdale, Charleston, for appellant.

Joseph H. Earle, Jr., Greenville, Atty. Gen. Travis T. Medlock, Retired Atty. Gen. Daniel R. McLeod, Deputy Atty. Gen., Joe L. Allen, Jr., Columbia, Stephen A. Kern, Greenville, for respondents.

Oct. 31, 1983.

SANDERS, Chief Judge:

This is a consolidated appeal from separate actions by appellant, The Citadel Development Foundation, against respondents, The City and County of Greenville, South Carolina, for recovery of certain taxes paid on property commonly known as the Daniel Building. An appeal from the circuit court order denying recovery of the taxes paid and affirming the South Carolina Tax Commission's denial of tax exempt status for the Building...

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