CLARENDON COUNTY v. TYKAT, INC.

No. 27025.

394 S.C. 21 (2011)

714 S.E.2d 305

CLARENDON COUNTY, South Carolina, through the CLARENDON COUNTY ASSESSOR, Respondent/Appellant, v. TYKAT, INC., Appellant/Respondent.

Supreme Court of South Carolina.

Decided August 15, 2011.


Attorney(s) appearing for the Case

Ian S. Ford , of Green Ford & Wallace, of Charleston, and William C. Coffey, Jr. , and Ray E. Chandler , of Coffey Chandler Kent & McKenzie, P.A., of Manning, for Appellant/Respondent.

David W. Epperson , of Manning, and Michael E. Kozlarek and Walter H. Cartin , of Parker Poe Adams & Bernstein, LLP, of Columbia, for Respondent/Appellant.


Justice KITTREDGE:

This is a consolidated appeal from an ad valorem tax assessment. Tykat, Inc., appeals the Administrative Law Court's decision upholding Clarendon County's tax assessment on real property Tykat leased from the South Carolina Public Service Authority. Tykat contends the leased property was exempt from tax because the South Carolina Public Service Authority is constitutionally exempt from paying taxes and because Tykat's use of the property may be...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases