MICHELIN TIRE CORP. v. SPARTANBURG COUNTY TREAS.

22055

281 S.C. 31 (1984)

314 S.E.2d 8

MICHELIN TIRE CORPORATION, Appellant, v. SPARTANBURG COUNTY TREASURER, Oren L. Brady, III, and Spartanburg County Auditor, Dennis Compos, Respondents.

Supreme Court of South Carolina.

Decided March 6, 1984.


Attorney(s) appearing for the Case

J.D. Todd, Jr., and J. Richard Kelly, of the firm of Leatherwood, Walker, Todd & Mann, Greenville, and Donald B. Wildman and R. Ray Dennis, of the firm of Johnson, Smith & Hibbard, Spartanburg, for appellant.

Roy McBee Smith, Spartanburg County Atty., Spartanburg, for respondent.


Heard Feb. 10, 1984.

Decided March 6, 1984.

HARWELL, Justice:

Appellant Michelin Tire initiated this declaratory judgment action to determine its eligibility for an ad valorem property tax exemption. The trial court concluded that appellant did not qualify for the exemption, and we affirm.

Michelin Tire Corporation completed construction of a plant in Spartanburg County in 1978. The plant was first assessed by the South Carolina Tax Commission...

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