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HOEFER FAM. P'SHIP v. COUNTY OF CHARLESTON

No. 25856.

360 S.C. 403 (2004)

602 S.E.2d 47

HOEFER FAMILY LIMITED PARTNERSHIP, Herbert W. Hoefer Marital Trust, Lilla F. Hoefer, Carol S. Hoefer, Theodore M. Hoefer, Jr., Elizabeth Hoefer Ward and C. Scott Ward, Appellants/Respondents, v. The COUNTY OF CHARLESTON and Andrew C. Smith, CPA, in his official capacity as Charleston County Treasurer, Respondents/Appellants.

Supreme Court of South Carolina.

Decided August 16, 2004.

Attorney(s) appearing for the Case

John M.S. Hoefer and K. Chad Burgess, both of Willoughby & Hoefer, PA, of Columbia, for Appellants/Respondents.

Joseph Dawson and Bernard E. Ferrara, Jr., both of Charleston County Attorney's Office, of North Charleston, for Respondents/Appellants.

Justice PLEICONES:

Appellants/respondents the (Hoefers)1 paid their 2001 ad valorem real property taxes to respondents/appellants (County)2 "under protest" and then initiated this refund action in circuit court.3 The Hoefers appeal from an order calculating their refunds, contending the circuit court erred in its methodology; County appeals several issues, arguing among other...

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