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HORRY CTY. v. HORRY CTY. HIGHER ED. COMM.

23541

306 S.C. 416 (1991)

412 S.E.2d 421

HORRY COUNTY, A Body Politic, and Horry County Council, its Governing Body, Appellants v. The HORRY COUNTY HIGHER EDUCATION COMMISSION, Respondent.

Supreme Court of South Carolina.

Decided December 16, 1991.

Attorney(s) appearing for the Case

Thomas Boland, Conway, and Theodore B. Guerard, Haynsworth, Marion, McKay & Guerard, Charleston, for appellants.

Richard M. Lovelace and Victoria T. Vaught, of Lovelace & Battle, P.A., Conway, for respondent.

Heard April 2, 1991.

Decided December 16, 1991.

CHANDLER, Justice:

Horry County (County) appeals an order upholding the validity of two Acts of the General Assembly which provide for the levy and disbursement of ad valorem taxes for the benefit of the Horry County Higher Education Commission (Commission). We reverse.

FACTS

The Legislature created the Commission in 1959 to "enter into contracts with institutions of higher learning...

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