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HAMPTON FRIENDS OF ARTS v. DEPT. OF REV

No. 27215.

401 S.C. 372 (2013)

737 S.E.2d 628

HAMPTON FRIENDS OF the ARTS, Appellant, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Respondent.

Supreme Court of South Carolina.

Decided February 6, 2013.

Attorney(s) appearing for the Case

Marion C. Fairey, Jr. , of Hampton, for Appellant.

Milton G. Kimpson , Harry T. Cooper, Jr. , and Sean G. Ryan , all of Columbia, for Respondent.

Kenneth N. Shaw , Seth Swan and Benton D. Williamson , all of Haynsworth Sinkler Boyd, PA, for Amicus Curiae Girl Scouts of South Carolina-Mountains to Midlands, Inc.

Justice KITTREDGE.

This direct appeal presents the question of when tax liability for property is determined. Appellant Hampton Friends of the Arts is a non-profit eleemosynary corporation whose main purpose is to promote the arts in Hampton County, South Carolina. Appellant challenges the Administrative Law Court's (ALC) finding that real property it acquired in March 2008 was subject to 2008 property taxes because the property was subject to taxes on December 31...

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