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S.C. PUBLIC SERV. AUTH. v. SUMMERS

22132

282 S.C. 148 (1984)

318 S.E.2d 113

The SOUTH CAROLINA PUBLIC SERVICE AUTHORITY, an Agency of the State of South Carolina, Respondent, v. Steve SUMMERS, Treasurer of Orangeburg County; The South Carolina Tax Commission; and Citizens & Southern National Bank of South Carolina, as Trustee and the South Carolina National Bank, as Trustee, Appellants & Respondents.

Supreme Court of South Carolina.

Decided June 27, 1984.

Attorney(s) appearing for the Case

Atty. Gen. T. Travis Medlock, Retired Atty. Gen. Daniel R. McLeod, Deputy Atty. Gen. Joe L. Allen, Jr., and Asst. Atty. Gen. Ray N. Stevens, Columbia; Wayne M. Creech, and John H. Tiencken, Jr., of Moncks Corner, Harris A. Marshall, Jr., Orangeburg; Henry B. Richardson, Jr., Sumter; and Furman R. Gressette, St. Matthews, all for appellants.

Robert W. Dibble, Jr., Robert E. Stepp and Scott Y. Barnes, of McNair, Glenn, Konduros, Singletary, Porter & Dibble, Columbia; and C.H. McGlothlin, Jr., Moncks Corner, all for respondents.

Heard April 16, 1984.

Decided June 27, 1984.

MOSS, Acting Justice:

This is an ad valorem tax case. Appellants, Steve Summers, et al., contend the trial court erroneously determined certain real property owned by respondent. South Carolina Public Service Authority, and leased to individuals or private entities was exempt from ad valorem property taxation by: (1) Article X, § 3 of the South Carolina Constitution; (2) S.C. Code Ann. § 58-31...

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