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CHARLES. CTY. SCH. DIST. v. S.C. ST. PORTS AUTH.

0271

283 S.C. 48 (1984)

320 S.E.2d 727

CHARLESTON COUNTY SCHOOL DISTRICT, Appellant, v. SOUTH CAROLINA STATE PORTS AUTHORITY, South Carolina Tax Commission, and Robert W. Ragin, as Charleston County Tax Assessor, Respondents.

Court of Appeals of South Carolina.

Decided September 14, 1984.

Attorney(s) appearing for the Case

Augustine T. Smythe, Buist, Moore, Smythe & McGee, Charleston, for appellant.

William H. Vaughan, Jr., of Grimball, Cabaniss, Vaughan & Robinson, Charleston, Robert McC. Figg, Jr., of Robinson, McFadden, Moore, Pope & Stubbs, Columbia, for respondent S.C. State Ports Authority.

Atty. Gen. T. Travis Medlock, Retired Atty. Gen. Daniel R. McLeod, Deputy Atty. Gen. Joe L. Allen, Jr., Asst. Atty. Gen. Jackson E. Fields, Jr., Columbia, for respondent, S.C. Tax Comm.

James A. Stuckey, Jr., Charleston, for respondent Robert W. Ragin.

Heard February 22, 1984.

Decided September 14, 1984.

SHAW, Judge:

This is an appeal from a circuit court order sustaining demurrers to a lawsuit instituted by appellant-Charleston County School District seeking a declaratory judgment that certain real property owned by the respondent-South Carolina State Ports Authority is not used exclusively for public purposes and not exempt from ad valorem taxation. The Ports Authority and respondent-South Carolina...

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