October 17, 2013 South Carolina Supreme Court published opinion

South Carolina v County of Florence

County adopted a one percent sales tax for road projects in 2006. In 2013, county placed a referendum on the November 5, 2013 ballot to impose a one percent sales tax for a different set of projects to take effect when the 2006 tax expires. South Carolina sued to enjoin the election. The Court unanimously denied the petition. It held that under the plain language of 4-10-300 to-380, a renewed tax is a new tax that takes effect after the previous tax expires, a county is not required to complete the projects funded by a one percent tax before authorizing another one percent tax to fund other projects and the proposed tax is exempt from the general election placement standard as it renews a tax adopted prior to 2009 and in any event the November 5 election is for county officers and s thus a general election when the referendum can properly be placed on the ballot.

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