749 S.E.2d 516
S.C.2013Background
- Petitioners (State and DOR) seek a declaration that Florence County's proposed one percent sales tax referendum is invalid under the Capital Project Sales Tax Act and to enjoin placement on the November 5, 2013 ballot.
- Florence County voters previously approved a 1% tax in 2006 for six road projects, with termination in 2014, but Petitioners claim only one project has been completed and funds may be insufficient.
- Florence County Council enacted an ordinance proposing a new referendum on November 5, 2013 to raise $145 million for different projects than those in 2006, without ensuring completion of the prior projects.
- The Act allows imposition or reimposition of a sales tax for specified purposes and times, with rules governing ballot content and timing.
- Petitioners contend the 2013 referendum would fund new projects (a ‘new tax’) rather than continue funding the original projects (a ‘reimposition’), and argue completion of original projects is required before continuing.
- The Court denied the injunction and held that the Act permits the referendum to proceed on the November 5, 2013 general election ballot.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether the Act permits the November 5, 2013 ballot placement | Petitioners argue the referendum is a new tax and not a reimposition thus not allowed to ballot in 2013. | Respondents argue the Act permits reimposition and timing to continue without interruption. | Yes; the referendum may be placed on the November 5 ballot. |
| Whether the Act requires completion of original projects before funding new ones | Subsections 4-10-340(C)(1)-(2) require completing original projects with excess funds before reimposition funds fund new projects. | Subsections govern excess funds from the original tax and do not force completion before reimposition for new projects. | Subsection 4-10-340(C) does not require completion of original projects before reimposition. |
| Whether the election date is a general election for purposes of the referendum | The November 5, 2013 election is not the general election for a new tax, but Petitioners contend it should be delayed. | The Act allows reimposition votes on general election days when the tax existed prior to 2009; November 5 is a general election. | The referendum may be held on November 5, 2013, a general election. |
Key Cases Cited
- State v. Scott, 351 S.C. 584, 571 S.E.2d 700 (2002) (legislative intent; plain meaning governs statutory interpretation)
- Florence Cnty. Democratic Party v. Florence Cnty. Republican Party, 398 S.C. 124, 727 S.E.2d 418 (2012) (statutory construction and intent; harmonize statute with purpose)
- Grier v. AMISUB of S.C., Inc., 397 S.C. 532, 725 S.E.2d 693 (2012) (unambiguous statute; no judicial grafting of extra requirements)
- Joiner ex rel. Rivas v. Rivas, 342 S.C. 102, 536 S.E.2d 372 (2000) (parens materia principle; harmonize related statutes)