Let legal test run
its course Tax-cap bill has already
been ruled unconstitutional
Gov. Mark Sanford's decision on what to do about a controversial
statewide tax-cap bill still on his desk should have gotten a whole
lot easier.
Surely, the governor no longer is even considering signing the
bill that would cap property reassessments at 20 percent in the face
of a circuit court judge's conclusion that such legislation is
unconstitutional. His choices should be narrowed to either vetoing
the bill now or waiting a few months for a final decision from the
S.C. Supreme Court.
While Circuit Judge Victor Rawl isn't the last word on the issue,
he was appointed a special referee by the state Supreme Court to
make findings of fact and recommendations on a 15 percent
local-option tax cap passed several years ago by the General
Assembly.
The cap, which was adopted only by Charleston County, was legally
challenged by the city of North Charleston. Rawl has concluded that
the tax cap violates the state constitution because it allows the
county "to ignore actual value as it levies taxes and to levy taxes
in a less than uniform manner. It also unfairly distributes the
burdens and benefits of tax relief without a rational basis."
North Charleston attorney Derk Van Raalte said he believes it is
now possible for the Supreme Court to make a final decision on the
tax cap before the General Assembly returns in January.
That's the critical legal guidance the governor and the General
Assembly need before taking any further action on tax reform
proposals.
Until then, the governor should, at the least, do nothing and let
this legal test run its course.
The (Charleston) Post and Courier
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