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2-10-2021 - Opinions
This case concerns the scope of the thirty-day limitations period set forth in section 4-10-330(F) under the Capital Project Sales Tax Act ("the Act"). S.C. Code Ann. §§ 4-10-300 to -390 (2019). Voters in Calhoun County approved a referendum in the November 2018 general election imposing a one percent sales and use tax, a penny tax, to fund a list of fifteen projects. Nearly five months later, Appellants filed suit, contending four of the projects were not authorized pursuant to section 4-10-330. The County responded that the statute of limitations had expired, and alternatively, the projects fell within the scope of the Act. The circuit court found the thirty-day limitations period barred the action and did not address the merits. We affirm, holding the statute of limitations has run.