Latest Case: South Carolina Public Interest Foundation v. Calhoun County Council (Civil Procedure)

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South Carolina Public Interest Foundation v. Calhoun County Council

Docket: 28008

Opinion Date: February 10, 2021

Judge: Kaye Gorenflo Hearn

Areas of Law: Civil Procedure, Election Law, Government & Administrative Law

Voters in Calhoun County, South Carolina, approved a referendum in the November 2018 general election imposing a one percent sales and use tax ("a penny tax") to fund a list of fifteen projects. Nearly five months later, Appellants filed suit, contending four of the projects were not authorized pursuant to section S.C. Code Ann. sections 4-10-300 to -390 (2019). The County responded that the statute of limitations had expired, and alternatively, the projects fell within the scope of the Act. The circuit court found the thirty-day limitations period barred the action and did not address the merits. After review, the South Carolina Supreme Court affirmed, holding the statute of limitations had run.