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THE HIBERNIAN SOCIETY v. THOMAS

0219

282 S.C. 465 (1984)

319 S.E.2d 339

The HIBERNIAN SOCIETY, Respondent-Appellant, v. W.O. THOMAS, Jr., County Treasurer, County of Charleston, State of South Carolina, and Walter Momeier, Finance Officer for the City of Charleston, and the City Council of Charleston, Charleston, South Carolina, Appellants, of whom Walter Momeier, Finance Officer for the City of Charleston, and the City Council of Charleston, Charleston, South Carolina, are Appellants Respondents. Appeal of Walter MOMEIER.

Court of Appeals of South Carolina.

Decided July 16, 1984.

Attorney(s) appearing for the Case

Deputy Atty. Gen. Joe L. Allen, Jr., Columbia; and Wade H. Logan, III, Charleston, for appellants.

Edward D. Buckley of Bailey & Buckley, Charleston, for respondent-appellant.

Robert N. Rosen, Charleston, for appellants-respondents.

Heard March 20, 1984.

Decided July 16, 1984.

SHAW, Judge:

The respondent-appellant Hibernian Society (the Society) seeks a refund of 1979 and 1980 ad valorem taxes paid under protest to the appellant-respondent City of Charleston and the appellant County of Charleston. The question presented for our decision is whether certain real property owned by the Society qualifies under Section 12-37-220B(12) South...

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