Posted on Sun, Aug. 01, 2004


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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