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B & A DEVELOPMENT v. GEORGETOWN COUNTY

No. 3877.

361 S.C. 453 (2004)

605 S.E.2d 551

B & A DEVELOPMENT, INC.; Baker-Haynes, LLC; H & C Fishers, Inc.; Charles C. Smith; James P. Mayes, III; Barry C. Haynes; Rachelle H. Hayes; Samuel H. Baker; Jody J. Baker; Andrew D. Smith; G.D. Rogers; Mary G. Collins; Individually and as Class Representative for all those similarly situated, Appellants, v. GEORGETOWN COUNTY, a Body Politic; Georgetown County Council; Georgetown County School District; Edna Earle Freeman in her capacity as Georgetown County Auditor; and Loretta D. Washington, in her capacity as Georgetown County Treasurer, Respondents.

Court of Appeals of South Carolina.

Decided October 25, 2004.

Rehearing Denied December 16, 2004.

Attorney(s) appearing for the Case

Gene M. Connell, Jr., of Surfside Beach, for Appellants.

David J. Mills and Thomas J. Rubillo, both of Georgetown and David T. Duff, of Columbia, for Respondents.

KITTREDGE, J.:

In this case, a group of Georgetown County taxpayers brought action in circuit court alleging the County had imposed excessive, unlawful taxes on their real and personal property. These taxpayers sought relief in the form of a refund or tax credit. The circuit court dismissed the taxpayers' case on the grounds they had failed to exhaust the administrative remedies prescribed under the South Carolina Revenue Procedures Act (RPA or "the Act") (S.C.Code...

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