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GERMAN EVANGELICAL v. CITY OF CHARLESTON

No. 25579.

352 S.C. 600 (2003)

576 S.E.2d 150

GERMAN EVANGELICAL LUTHERAN CHURCH OF CHARLESTON, S.C. (Commonly Known as St. Matthew's Lutheran Church), Appellant, v. CITY OF CHARLESTON, Respondent.

Supreme Court of South Carolina.

Decided January 13, 2003.

Rehearing Denied February 20, 2003.

Attorney(s) appearing for the Case

Kerry W. Koon, of Charleston, for Appellant.

William B. Regan, Carl W. Stent, and Frances I. Cantwell, of Regan, Cantwell & Stent, all of Charleston, for Respondent.

Justice WALLER:

At issue in this case is whether four tax-exempt properties owned by Appellant,1 German Evangelical Lutheran Church of Charleston (a/k/a St. Matthew's Lutheran Church), located on King Street, are subject to an assessment which was adopted by the Charleston City Council pursuant to the Municipal Improvement Act of 1999, S.C.Code Ann. § 5-37-10 et seq. (Supp. 2001). The circuit...

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