NORTH CHARLESTON v. CTY. OF CHARLESTON

No. 25966.

363 S.C. 527 (2005)

611 S.E.2d 920

CITY OF NORTH CHARLESTON, R. Keith Summey, Steve Ayer, Gussie Green, Sam Hart, Bobby Jameson, Robert King, Phoebe Miller, Rhonda Jerome, and Dorothy Williams, individually and as the Mayor, and City Council of the City of North Charleston, Plaintiffs-Petitioners, v. The COUNTY OF CHARLESTON, Peggy A. Moseley, in her official capacity as Charleston County Auditor, and D. Michael Huggins, in his official capacity as Charleston County Assessor, Defendants-Respondents. Town of Kiawah Island, Intervenor.

Supreme Court of South Carolina.

Decided April 11, 2005.


Attorney(s) appearing for the Case

Joseph Dawson, III, and Bernard E. Ferrara, Jr., of North Charleston; M. Dawes Cook, Jr., Gunnar Nistad, and Wendy Keefer, of Barnwell, Whaley, Patterson & Helms, LLC, of Charleston; and Samuel W. Howell, IV, of Howell & Linkous, LLC, of Charleston, for defendants-respondents.

Gedney M. Howe, III, Alvin Hammer, and Dennis James Rhoad, of Charleston, for intervenor.

M. Elizabeth Crum and Francenia B. Heizer, of McNair Law Firm, of Columbia, for amici curiae South Carolina Chamber of Commerce, South Carolina School Boards Association, Municipal Association of South Carolina, and Richland County.

Scott Thomas Price, of Columbia, for amici curiae South Carolina School Boards Association.

Danny C. Crowe, of Columbia, for amici curiae Municipal Association of South Carolina.


PER CURIAM.

This case is before us in our original jurisdiction. Plaintiffs challenge the constitutionality of a tax ordinance enacted by Charleston County (County) pursuant to S.C.Code Ann. § 12-37-223A (Supp.2004). We find the statute unconstitutional and strike the ordinance as invalid.

BACKGROUND

Section 12-37-233A allows a county to enact a property tax cap as follows:

(A) As authorized...

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