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Taxation – Civil Practice – Statute of Limitations – Authorized Projects

By: S.C. Lawyers Weekly staff//March 8, 2021

Taxation – Civil Practice – Statute of Limitations – Authorized Projects

By: S.C. Lawyers Weekly staff//March 8, 2021

S.C. Code Ann. § 4-10-330 sets a limitation period of 30 days to question the results of a referendum under the Capital Project Sales Tax Act. Nothing in the statute says the 30-day limitation period applies only to procedural challenges. Therefore, plaintiffs’ challenge—arguing that several of the projects approved in the referendum exceed the scope of the statute—is subject to the 30-day statute of limitations. The complaint was filed several months after the limitations period expired and is therefore untimely.

We affirm the circuit court’s dismissal of plaintiffs’ suit.

South Carolina Public Interest Foundation v. Calhoun County Council (Lawyers Weekly No. 010-004-21, 7 pp.) (Kaye Hearn, J.) Appealed from the Circuit Court in Calhoun County (Brian Gibbons, J.) James Carpenter for appellants; Charles Douglas Rhodes, Michael Wade Allen, Patrick Flynn, Robert Tyson and Benjamin Rogers Gooding for respondent; Joshua Rhodes and John DeLoache for amicus curiae. S.C. S. Ct.

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