SC High Court Upholds Taxes By Special Purpose Districts

Law360 (September 3, 2020, 5:26 PM EDT) -- The South Carolina Supreme Court upheld the constitutionality of a special purpose district and the taxes it levied to fund parks and recreational facilities, affirming a circuit court ruling rejecting a man's challenge to the state law authorizing the taxes.

In a unanimous opinion issued Tuesday, the justices said that the challenge brought by property owner Don Weaver against the recreation district of Richland County, its commission and the county auditor and treasurer failed to meet the burden of proving the taxes violated the state constitution or state law.

Weaver had argued that the underlying statute passed by the state General...

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