S.C. PUBLIC INTEREST v. CALHOUN COUNTY

Opinion No. 28008.

432 S.C. 492 (2021)

854 S.E.2d 836

SOUTH CAROLINA PUBLIC INTEREST FOUNDATION, Amy Hill, and Rebecca Bonnette, Individually, and on behalf of all others similarly situated, Appellants, v. CALHOUN COUNTY COUNCIL, Respondent.

Supreme Court of South Carolina.

Filed February 10, 2021.


Attorney(s) appearing for the Case

James G. Carpenter , of Carpenter Law Firm, PC, of Greenville, for Appellants.

Charles Douglas Rhodes, III , Michael Wade Allen, Jr. , and R. Patrick Flynn , all of Pope Flynn, of Columbia; Robert E. Tyson, Jr. and Benjamin Rogers Gooding , both of Robinson Gray Stepp & Laffitte, LLC, of Columbia, all for Respondent.

Joshua C. Rhodes , General Counsel, and John K. DeLoache , Senior Staff Attorney, both of South Carolina Association of Counties, of Columbia, for Amicus Curiae South Carolina Association of Counties.


This case concerns the scope of the thirty-day limitations period set forth in Section 4-10-330(F) under the Capital Project Sales Tax Act ("the Act"). S.C. Code Ann. §§ 4-10-300 to -390 (2019). Voters in Calhoun County approved a referendum in the November 2018 general election...

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