Mark G. Thompson v. Clay Killian

Summary

The South Carolina Supreme Court held that the road‑maintenance fees at issue are not taxes under the Revenue Procedures Act, so the trial court retained subject‑matter jurisdiction and erred in dismissing the class‑action claim; it also held that the Act’s catch‑all provision does not bar class actions absent a value‑based property‑tax dispute. The Court affirmed the trial court’s dismissal of the unjust‑enrichment claim under the Tort Claims Act, the section 8‑21‑30 claim, and the Article I, §3 constitutional claim, and remanded for the declaratory‑judgment claim to proceed individually and as a class.