Charleston County School Dist. v. South Carolina State Ports Authority, No. 0271

CourtCourt of Appeals of South Carolina
Writing for the CourtSHAW; SANDERS; BELL
Citation320 S.E.2d 727,283 S.C. 48
Parties, 20 Ed. Law Rep. 749 CHARLESTON COUNTY SCHOOL DISTRICT, Appellant, v. SOUTH CAROLINA STATE PORTS AUTHORITY, South Carolina Tax Commission, and Robert W. Ragin, as Charleston County Tax Assessor, Respondents. . Heard
Docket NumberNo. 0271
Decision Date22 February 1984

Page 727

320 S.E.2d 727
283 S.C. 48, 20 Ed. Law Rep. 749
CHARLESTON COUNTY SCHOOL DISTRICT, Appellant,
v.
SOUTH CAROLINA STATE PORTS AUTHORITY, South Carolina Tax
Commission, and Robert W. Ragin, as Charleston
County Tax Assessor, Respondents.
No. 0271.
Court of Appeals of South Carolina.
Heard Feb. 22, 1984.
Decided Sept. 14, 1984.

Page 728

[283 S.C. 49] Augustine T. Smythe, Buist, Moore, Smythe & McGee, Charleston, for appellant.

William H. Vaughan, Jr., of Grimball, Cabaniss, Vaughan & Robinson, Charleston, Robert McC. Figg, Jr., of Robinson, McFadden, Moore, Pope & Stubbs, Columbia, for respondent S.C. State Ports Authority.

Atty. Gen. T. Travis Medlock, Retired Atty. Gen. Daniel R. McLeod, Deputy Atty. Gen. Joe L. Allen, Jr., Asst. Atty. Gen. Jackson E. Fields, Jr., Columbia, for respondent S.C. Tax Commn.

James A. Stuckey, Jr., Charleston, for respondent Robert W. Ragin.

SHAW, Judge.

This is an appeal from a circuit court order sustaining demurrers to a lawsuit instituted by appellant-Charleston County School District seeking a declaratory judgment that certain real property owned by the respondent-South Carolina State Ports Authority is not used exclusively for public purposes and not exempt from ad valorem taxation. The Ports Authority and respondent-South Carolina Tax Commission demurred to the complaint. (The Charleston County Tax Assessor did not enter a plea). We affirm.

[283 S.C. 50] In February of 1980, Robert Ragin, the Charleston County Tax Assessor, determined twenty-two parcels of real property owned by the Ports Authority were not

Page 729

used exclusively for public purposes and assessed them for ad valorem taxation. The Ports Authority appealed the assessor's decision to the Tax Commission. The Charleston County School District was not a party. The Tax Commission reversed the conclusion of the assessor as to the taxability of eleven of those parcels, holding those parcels were used for the accomplishment of the Authority's purpose, were used exclusively for public purposes, and were exempt from taxation under Section 12-37-220 A(1) of the 1976 South Carolina Code of Laws (1983 Cum.Supp.).

No party to that administrative proceeding appealed the Commission's decision. The school district later instituted this action claiming its "right to the collection of taxes from the Authority pursuant to its millage levy is adversely affected by the erroneous construction of the statutes by the Commission and the assessor".

It is elementary in passing upon a demurrer, an appellate court is limited to a consideration of the pleadings under attack, all of the factual allegations thereof that are properly pleaded are for the purpose of such consideration deemed admitted. A demurrer admits the facts well pleaded in the complaint but does not admit the inferences drawn by the plaintiff from such facts, nor does it admit conclusions of law. Greneker v. Sprouse, 263 S.C. 571, 211 S.E.2d 879 (1975); Sease v. City of Spartanburg, 242 S.C. 520...

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4 practice notes
  • Insurance Co. of North America v. Hyatt, No. 0791
    • United States
    • Court of Appeals of South Carolina
    • 16 June 1986
    ...well pleaded fact allegations of the answer were taken as true. Charleston County School District v. South Carolina State Ports Authority, 283 S.C. 48, 320 S.E.2d 727 (Ct.App.1984). Since the parties in this case elected to stand on their pleadings rather than offer proof, we must take as t......
  • Carrington v. City of Spartanburg, No. 0294
    • United States
    • Court of Appeals of South Carolina
    • 8 October 1984
    ...of law. Akers v. Hard, 275 S.C. 100, 267 S.E.2d 536 (1980); Charleston County School District v. South Carolina State Ports Authority, 320 S.E.2d 727 According to the well pleaded factual allegations of the complaint, Carrington was injured on November 4, 1980. As a result of her injuries s......
  • CHARLESTON COUNTY SCH. v. LAIDLAW TRANSIT, No. 3429.
    • United States
    • Court of Appeals of South Carolina
    • 31 December 2001
    ...lenient notice pleading standard found in the federal rules.") (citation omitted); Charleston County Sch. Dist. v. S.C. State Ports Auth., 283 S.C. 48, 50, 320 S.E.2d 727, 729 (Ct.App.1984) ("A demurrer admits the facts well pleaded in the complaint but does not admit the inferences drawn b......
  • Jinks v. Sea Pines Resort LLC, 9:21-cv-00138-DCN
    • United States
    • United States District Courts. 4th Circuit. United States District Court of South Carolina
    • 25 August 2022
    ...on the validity of those approved assignments over a quarter of a century later. Charleston Cnty. Sch. Dist. v. S.C. State Ports Auth., 320 S.E.2d 727, 730 (S.C. Ct. App. 1984) (“The South Carolina Supreme Court has refused to allow collateral attacks under the guise of a declaratory judgme......
4 cases
  • Insurance Co. of North America v. Hyatt, No. 0791
    • United States
    • Court of Appeals of South Carolina
    • 16 June 1986
    ...well pleaded fact allegations of the answer were taken as true. Charleston County School District v. South Carolina State Ports Authority, 283 S.C. 48, 320 S.E.2d 727 (Ct.App.1984). Since the parties in this case elected to stand on their pleadings rather than offer proof, we must take as t......
  • Carrington v. City of Spartanburg, No. 0294
    • United States
    • Court of Appeals of South Carolina
    • 8 October 1984
    ...of law. Akers v. Hard, 275 S.C. 100, 267 S.E.2d 536 (1980); Charleston County School District v. South Carolina State Ports Authority, 320 S.E.2d 727 According to the well pleaded factual allegations of the complaint, Carrington was injured on November 4, 1980. As a result of her injuries s......
  • CHARLESTON COUNTY SCH. v. LAIDLAW TRANSIT, No. 3429.
    • United States
    • Court of Appeals of South Carolina
    • 31 December 2001
    ...notice pleading standard found in the federal rules.") (citation omitted); Charleston County Sch. Dist. v. S.C. State Ports Auth., 283 S.C. 48, 50, 320 S.E.2d 727, 729 (Ct.App.1984) ("A demurrer admits the facts well pleaded in the complaint but does not admit the inferences drawn......
  • Jinks v. Sea Pines Resort LLC, 9:21-cv-00138-DCN
    • United States
    • United States District Courts. 4th Circuit. United States District Court of South Carolina
    • 25 August 2022
    ...on the validity of those approved assignments over a quarter of a century later. Charleston Cnty. Sch. Dist. v. S.C. State Ports Auth., 320 S.E.2d 727, 730 (S.C. Ct. App. 1984) (“The South Carolina Supreme Court has refused to allow collateral attacks under the guise of a declaratory judgme......

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