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RICHLAND COUNTY v. S.C. DEPT. OF REVENUE

Opinion No. 27775.

422 S.C. 292 (2018)

811 S.E.2d 758

RICHLAND COUNTY, South Carolina, Appellant/Respondent, and Central Midlands Regional Transit Authority, Respondent, v. The SOUTH CAROLINA DEPARTMENT OF REVENUE and Rick Reames, III, in his official capacity as its Director, Respondents/Appellants, v. Richland PDT, a joint venture consisting of M.B. Kahn Construction Co. Inc., ICA Engineering, Inc., and Brownstone Construction Group, LLC, as a unit and Individually, Third-Party Defendants.

Supreme Court of South Carolina.

Filed March 7, 2018.

Attorney(s) appearing for the Case

Andrew F. Lindemann , of Davidson & Lindeman, P.A., of Columbia, Benjamin E. Nicholson, V and M. Elizabeth Crum , both of McNair Law Firm, P.A., of Columbia, Ray N. Stevens and Ray E. Jones , both of Parker Poe Adams & Bernstein, LLP, of Columbia and Larry Smith , Richland County Attorney, of Columbia, for Appellant/Respondent.

James E. Smith, Jr. and Dylan W. Goff , both of James E. Smith, Jr., P.A., of Columbia, Jason P. Luther , Milton G. Kimpson , Dana R. Krajack , Nicole M. Wooten and Lauren Acquaviva , all of South Carolina Department of Revenue, of Columbia, for Respondents/Appellants.

Elizabeth Van Doren Gray , Robert E. Tyson, Jr. and Alexis K. Lindsay , all of Sowell Gray Robinson Stepp & Laffitte, LLC, of Columbia, for Respondent.

Robert F. Lyon, Jr. and John K. DeLoache , both of Columbia, for Amicus Curiae, South Carolina Association of Counties.

This direct cross-appeal involves the scope of the authority the Department of Revenue (DOR) to enforce various provisions of state law relating to the imposition of a transportation penny tax by Richland County (County) and the County's expenditure of the funds generated by the tax. After DOR conducted an audit and informed the...

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