STATE v. COUNTY OF FLORENCE

No. 27323.

406 S.C. 169 (2013)

749 S.E.2d 516

The STATE of South Carolina and the South Carolina Department of Revenue, Petitioners, v. COUNTY OF FLORENCE, Florence County Council, and the Florence County Registration and Elections Commission, Respondents.

Supreme Court of South Carolina.

Decided October 17, 2013.


Attorney(s) appearing for the Case

Harry T. Cooper, Jr . and Milton Gary Kimpson , both of Columbia, for South Carolina Department of Revenue; Deputy Solicitor General Robert D. Cook and Deputy Solicitor General J. Emory Smith, Jr. , of the Office of Attorney General, of Columbia, for Petitioners State of South Carolina and South Carolina Department of Revenue.

D. Malloy McEachin, Jr. , of McEachin & McEachin, P.A., of Florence; John Carroll Moylan III , of Wyche, PA, of Columbia; and Wade Stackhouse Kolb III , and J. Theodore Gentry , both of Wyche, PA, of Greenville, for Respondents County of Florence, Florence County Council and the Florence County Registration and Elections Commission.

Austin J. Tothacer, Jr. , of Newberry, for Newberry County, South Carolina, Amicus Curiae.

Robert E. Lyon, Jr. , John K. DeLoache and Jenna L. Stephens , all of Columbia, for South Carolina Association of Counties, Amicus Curiae.


Chief Justice TOAL.

This case is before the Court in its original jurisdiction. The State and the South Carolina Department of Revenue (DOR)1 (collectively, Petitioners) request this Court declare a proposed tax referendum invalid under the Capital Project Sales Tax Act, sections 4-10-300 to -380 of the South Carolina Code (the Act),2 and enjoin the County of Florence, Florence

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