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SONOCO PRODUCTS v. S.C. DEPT. OF REVENUE

No. 26502.

378 S.C. 385 (2008)

662 S.E.2d 599

SONOCO PRODUCTS COMPANY, Respondent, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Appellant.

Supreme Court of South Carolina.

Decided June 9, 2008.

Rehearing Denied July 11, 2008.

Attorney(s) appearing for the Case

Ronald W. Urban, Joe S. Dusenbury, Carol I. McMahan, all of South Carolina Department of Revenue, of Columbia, for Appellant.

Frank W. Cureton, of Haynsworth Sinkler Boyd, of Columbia, for Respondent.

Justice BEATTY.

In this property tax assessment case, the South Carolina Department of Revenue (the Department) appeals the circuit court's order which reversed the Administrative Law Court's (ALC) order. The circuit court held that Sonoco Products Company's (Sonoco's) office and order fulfillment center buildings are not contiguous to its plant site and, thus, should be assessed at a 6 percent ratio as opposed to a 10.5 percent ratio. This Court certified the case...

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