OWEN STEEL CO. INC. v. S.C. TAX COMM.

22392

287 S.C. 274 (1985)

337 S.E.2d 880

OWEN STEEL COMPANY, INC., Owen Supply Company, Inc., Owen Electric Steel Company of South Carolina, Owen Industrial Products, Inc., Owen Joist Corporation, Owen Miscellaneous Metals, Inc. and South Carolina Steel Corporation, Appellants, v. SOUTH CAROLINA TAX COMMISSION, John T. Weeks as Chairman, Charles N. Plowden and S. Hunter Howard, Jr., as Commissioners, and constituting the South Carolina Tax Commission; and South Carolina Tax Board of Review, John W. Foster as Chairman, Isadore Bogoslow, Margaret R. Diggs, Vance B. Drawdy, Paul Hemphill, John C.B. Smith and Ronnie L. Smith, as Members, and constituting the South Carolina Tax Board of Review, Respondents.

Supreme Court of South Carolina.

Decided October 25, 1985.


Attorney(s) appearing for the Case

Terrell L. Glenn, Theodore J. Hopkins, Jr., and Robert E. Stepp of McNair, Glenn, Konduros, Corley, Singletary, Porter & Dibble, Columbia, for appellants.

Atty. Gen. T. Travis Medlock, Deputy Atty. Gen. Joe L. Allen, Jr., and Asst. Atty. Gen. Ronald W. Urban, Columbia, for respondents.


Heard Oct. 7, 1985.

Decided Oct. 25, 1985.

CHANDLER, Justice:

Appellants contend that evaluations and assessments placed upon their manufacturing plants by the South Carolina Tax Commission are discriminatory and constitutionally prohibited.

We disagree, and affirm the order of the Circuit Court sustaining an order of the South Carolina Tax Board of Review.

The order of Circuit Judge Walter J. Bristow, Jr. properly disposes of all the...

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