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ANONYMOUS TAXPAYER v. DEPT. OF REVENUE

No. 26473.

377 S.C. 425 (2008)

661 S.E.2d 73

ANONYMOUS TAXPAYER, Appellant, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Respondent.

Supreme Court of South Carolina.

Decided April 28, 2008.

Attorney(s) appearing for the Case

A. Camden Lewis, Ariail E. King, of Lewis & Babcock, and John M.S. Hoefer, of Willoughby & Hoefer, all of Columbia, for Appellant.

Ronald W. Urban, of SC Department of Revenue, Vance J. Bettis and Shahin Vafai, both of Gignilliat, Savitz & Bettis, all of Columbia, for Respondent.

Justice BEATTY:

In this revisited challenge to the change in state tax exemptions for retired state employees, Appellant Anonymous Taxpayer appeals the circuit court's decision to affirm the administrative law court's (ALC's) order denying class certification and dismissing his claims. We affirm.

FACTUAL/PROCEDURAL BACKGROUND

Prior to 1989, state and local government retirement benefits were exempt from state taxes while only the first $3,000 of...

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