Brad Lightner v. Hampton Hall Club, Inc…

Summary

The South Carolina Supreme Court held that the Revenue Procedures Act applies to disputes with the Department of Revenue and to disputes concerning property taxes, requiring exhaustion of administrative remedies and prohibiting class actions for tax refunds; it affirmed the lower court’s dismissal of the class‑action claims, reversed the finding that the Act did not apply, and remanded for dismissal of the case without prejudice.