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OWNERS' ASSOCIATION v. TAX EQUALIZATION BD.

No. 24656.

327 S.C. 135 (1997)

488 S.E.2d 857

LONG COVE HOME OWNERS' ASSOCIATION, INC., Wexford Plantation Home Owners' Association, Inc., Port Royal Plantation Homeowners' Association, Inc., Moss Creek Owners' Association, Inc., and Hilton Head Plantation Property Owners' Association, Inc., Appellants, v. BEAUFORT COUNTY TAX EQUALIZATION BOARD (a/k/a Beaufort County Board of Assessment), and South Carolina Department of Revenue and Taxation, Respondents.

Supreme Court of South Carolina.

Decided July 28, 1997.

Attorney(s) appearing for the Case

A. Camden Lewis, of Lewis Babcock & Hawkins, LLP, Columbia, for appellants.

Ladson F. Howell and Stephen P. Hughes, both of Howell, Gibson & Hughes, Beaufort, for Respondent Beaufort County.

General Counsel Harry Cooper, Chief Counsel for Revenue Litigation Ronald W. Urban, and Counsel for Revenue Litigation Jeffery M. Nelson, Columbia, for Respondent S.C. Department of Revenue and Taxation.

BURNETT, Justice.

Appellants seek review of the decision of the circuit court affirming the South Carolina Department of Revenue and Taxation's (Department's) decision upholding the separate taxation of the common areas within planned unit developments. We reverse.

FACTS

Taxpayers in this matter are the Wexford Plantation Home Owners' Association, Port Royal Plantation Homeowners' Association, Long Cove Home Owners' Association, Moss Creek...

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