South Carolina v. County of Florence

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Petitioners the State and the South Carolina Department of Revenue (DOR) requested the Supreme 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, and enjoin Respondents the County of Florence, Florence County Council, and Florence County Registration and Elections Commission from placing the proposed referendum on the ballot for county elections. The Court found Respondents' actions valid pursuant to the Act, and denied Petitioners' request for an injunction. Accordingly, the tax referendum was permitted to go forward.View "South Carolina v. County of Florence" on Justia Law