SOUTHERN BELL TELEPHONE & TELEGRAPH CO. v. S.C. TAX COMMISSION

1294

297 S.C. 492 (1989)

377 S.E.2d 358

SOUTHERN BELL TELEPHONE & TELEGRAPH CO., Appellant v. The SOUTH CAROLINA TAX COMMISSION, Respondent.

Court of Appeals of South Carolina.

Decided February 21, 1989.


Attorney(s) appearing for the Case

Fred A. Walters of Southern Bell Telephone & Telegraph Co., and A. Camden Lewis, of Lewis, Babcock, Pleicones & Hawkins, Columbia, for appellant.

Chief Deputy Atty. Gen. Joe L. Allen, Jr., Deputy Atty. Gen. Ray N. Stevens, and Asst. Atty. Gen. Ronald W. Urban, S.C. Tax Com'n, for respondent.


Heard Jan. 17, 1989.

Decided Feb. 21, 1989.

SANDERS, Chief Judge:

Appellant Southern Bell Telephone & Telegraph Co. applied for a refund of property taxes from respondent South Carolina Tax Commission. Southern Bell claimed that it qualified for a reduced assessment of certain property pursuant to Section 12-43-220 of the Code of Laws of South Carolina, 1976, as amended. That section makes available a reduced assessment for certain property of...

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