S.C. TAX COM'N v. GASTON COPPER RECYCLING

No. 24124.

447 S.E.2d 843 (1994)

SOUTH CAROLINA TAX COMMISSION, Appellant-Respondent, v. GASTON COPPER RECYCLING COPORATION, Edward M. Parler, in his official capacity as the Administrator of Lexington County, AT & T Nassau Metals Corporation, The State-Record Co., and Lexington County School District Four, of whom Lexington County School District Four and The State-Record Co., Inc., are Appellants-Respondents, and Gaston Copper Recycling Corporation and AT & T Nassau Metals Corporation are Respondents-Appellants, and Edward M. Parler, in his official capacity as the Administrator of Lexington County is a Respondent.

Supreme Court of South Carolina.

Decided July 18, 1994.


Attorney(s) appearing for the Case

Ray N. Stevens, Columbia, for appellantrespondent South Carolina Tax Com'n.

Jay Bender, of Baker, Barwick, Ravenel & Bender, Columbia, for appellant-respondent The State-Record Co., Inc.

Kenneth L. Childs, David T. Duff, David E. Dubberly, of Childs & Duff, P.A., Columbia, for appellant-respondent Lexington County School Dist. Four.

Robert W. Dibble, Jr., and Elizabeth F. Mallin, of McNair & Sanford, P.A., Columbia, for respondent-appellant Gaston Copper Recycling Corp.

Joseph M. Melchers, James Y. Becker, of Nelson Mullins Riley & Scarborough, Columbia, for respondent-appellant AT & T Nassau Metals Corp.

Jeffrey M. Anderson, of Bouknight, Nicholson, Davis, Frawley & Anderson, of Lexington for respondent Edward M. Parler, in his official capacity as Adm'r of Lexington County.


MOORE, Justice:

This appeal is from an order finding disclosable information filed by a taxpayer regarding the property tax assessment of a manufacturing facility. We affirm.

FACTS

The South Carolina Tax Commission1 commenced this declaratory judgment action to determine whether under the Freedom of Information Act (FOIA) it should release certain information to the Lexington County Administrator. The information...

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