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South Carolina
Judicial Department
Supreme Court Published Opinions - February 2021

Note: Beginning in June 2012, opinions will be posted as Adobe PDFs. You can download a free copy of Adobe Reader here.

The summary following each opinion is prepared to offer lawyers and the public a general overview of what a particular opinion decides. The summary is not necessarily a full description of the issues discussed in an opinion.

2-10-2021 - Opinions

28007 - In the Matter of Mark E. Schnee

28008 - South Carolina Public Interest Foundation v. Calhoun County Council

This case concerns the scope of the thirty-day limitations period set forth in section 4-10-330(F) under the Capital Project Sales Tax Act ("the Act"). S.C. Code Ann. ยงยง 4-10-300 to -390 (2019). Voters in Calhoun County 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 4-10-330. 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. We affirm, holding the statute of limitations has run.