None has a better case than the city of North Charleston, which has waged the most aggressive governmental fight against the cap. Indeed, North Charleston City Council has passed a total of four resolutions opposing the cap, beginning in 2000 after the first 15 percent cap was adopted by County Council.

A taxpayer suit resulted in that cap -- which was granted only to owner-occupied dwellings -- being struck down by the state Supreme Court in 2001 because it wasn't countywide as required by state law. Now, after a three-year court struggle, the high court has sternly ordered the county to get on with paying the refunds to those real property owners -- primarily commercial properties and owners of second homes -- who didn't get the cap.

In the interim, the county has attempted to impose a countywide reassessment cap, which has been halted by a lawsuit by North Charleston. That cap is now headed to the state Supreme Court. North Charleston contends the state law that authorizes a countywide cap is unconstitutional. The constitution requires that property be assessed for tax purposes at fair-market value. North Charleston Mayor Keith Summey made his city's position on the 2001 refund issue clear last year in a letter to then-council Chairman Tim Scott. He wrote:

"The city of North Charleston has no intention of refunding money to the county for amounts the county must repay as a result of the first tax cap ordinance. ... The city's millage was, as a natural and unavoidable consequence, impacted by that county decision. Yet, the city collected only the amount of money approved within its duly enacted budget. That the county's decision resulted in that money being collected in disproportionate amounts from certain individuals is the result of an error by the county, not the city. Short of a court order, the city has no intention of refunding money to the county in order to support the repayment required by Judge Rawl's order."

Circuit Court Judge Victor Rawl earlier had ordered the county to send refunds directly to all property owners who didn't get the tax benefit of the reassessment cap. The high court agreed that the refunds have to be paid, but modified the way they are to be handled administratively. The county now is required to notify the property owners by mid-September of their right to request the refunds, and the property owners have 120 days to make that request.

North Charleston was not alone in questioning the legality of the local option reassessment cap. Charleston school officials also have opposed the concept from the outset. Estimates are that the financially strapped school district's share of the refund would be some $4 million.

Charleston County apparently does have funds to tap for the refund. According to our report last week, the county sold a downtown parking garage for some $10 million.

This is hardly the normal tax-refund case. The responsibility for the decision that led to many owner-occupied residential properties paying less than they would have without the cap and many others paying more lies with Charleston County Council and Charleston County Council alone. Rather than subjecting the taxpayers to even more litigation from North Charleston and other local governments, the county should shoulder its responsibility and pay the total refund tab.