Narrative Opinion Summary
In the case involving Jet Park International, a partnership sought to recover real property taxes paid under protest to the Treasurer of Charleston County. The central legal issue was whether Jet Park exhausted its administrative remedies before initiating legal action. Upon receiving an assessment notice, Jet Park's partner attempted to object, but failed to follow through with the required application for review. Consequently, after paying the contested taxes under protest, Jet Park claimed the assessment was illegal due to the assessor's failure to conduct a timely conference. However, the court found that Jet Park was given the opportunity to contest the assessment and failed to do so, thereby not exhausting administrative remedies. The Treasurer's demurrer was upheld by the circuit court, and this decision was affirmed on appeal. The court highlighted that Section 12-47-220 permits recovery of illegally collected taxes, but Jet Park's failure to secure a conference did not invalidate the taxes. The court also noted that Jet Park's due process argument was abandoned as it was not included in their brief. Justices Cureton and Littlejohn concurred with the decision to affirm the ruling in favor of the Treasurer.
Legal Issues Addressed
Abandonment of Argumentssubscribe to see similar legal issues
Application: The court did not consider Jet Park's due process argument because it was not addressed in their legal brief.
Reasoning: The court references several precedents, emphasizing that Jet Park's due process argument was not addressed in its brief and thus considered abandoned.
Demurrer in Tax Disputesubscribe to see similar legal issues
Application: The Treasurer's demurrer was justified as Jet Park did not pursue all available administrative procedures before filing suit to recover taxes paid under protest.
Reasoning: The Treasurer demurred, arguing that Jet Park did not exhaust its administrative remedies, a position the circuit court upheld.
Exhaustion of Administrative Remediessubscribe to see similar legal issues
Application: The court held that Jet Park International failed to exhaust its administrative remedies by not completing the objection process regarding property assessment before seeking judicial relief.
Reasoning: Jet Park's appeal was subsequently affirmed. Under legal principles, a demurrer accepts well-pleaded facts but not the plaintiff's inferences or legal conclusions.
Recovery of Illegally Collected Taxessubscribe to see similar legal issues
Application: The court found that Jet Park International could not recover taxes under protest because they failed to compel a timely conference with the assessor, as allowed by law.
Reasoning: In Meredith v. Elliott, the court affirms that while Section 12-47-220 allows for the recovery of illegally collected taxes, Jet Park's failure to secure a timely conference with the assessor regarding its property valuation does not render the taxes levied by the treasurer illegal.