Tns Mills, Inc., Respondent v. South Carolina Department of Revenue, Appellant/respondent, and County of Cherokee…

Summary

The court reversed the circuit court and reinstated the Commission's decision denying TNS Mills retroactive pollution-control property-tax exemptions. TNS failed to apply for the exemptions by the statutory deadline, and the governing statutes did not authorize the Department to accept late applications or grant retroactive exemptions through amended returns. The court also rejected TNS's equal-protection and witness-exclusion challenges. The opinion contains no separate writings.