SEP 13, 1985

Concerning multiple questions. Does § 12-37-2640 prevent the Rock Hill City council from reducing the millage applicable to automobiles collected during 1986 from 102 mills to 68 mills? Does § 12-37-2640 contravene South Carolina Constitution Article X, § 5 [1] which requires uniformity with respect to taxation on property? If the Statute requires the imposition of 1985 tax millage to auto taxes collected in 1986 and if the Statute does not violate Article X, § 5 [1], may City Council by virtue of its broad home rule powers nevertheless set 1986 auto taxes at the new lower rate applicable to all other property?

Requested by: Mr. Emil W. Wald, Attorney for City of Rock Hill

Read Full Opinion

Back to Opinions Archive