SC Department of Revenue’s 2019 Legislative Update

This week, the South Carolina Department of Revenue (the “DOR”) released it’s 2019 Legislative Update.  Among summaries of tax related bills that were passed this year, particularly interesting to real estate practitioners, is a note regarding Act No. 13 (“the Act”). The Act provides for a new statewide database for filling all state tax liens.  […]

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Exemptions to Disclosure Under the South Carolina Freedom of Information Act

As explained in this blog post, the South Carolina Freedom of Information Act (“FOIA”) provides a statutory framework through which the public can request public records.  FOIA also contains a number of exemptions, however, that would permit (but not require) a public body to not disclose the requested information.  This “permit but not require” feature […]

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Obtaining Records Under the South Carolina Freedom of Information Act

The South Carolina Freedom of Information Act (“FOIA”), at S.C. Code Ann. § 30-4-10, et seq., provides a means by which members of the public can “peer behind the curtain” to better understand the activities of public bodies.  One of the key features of FOIA is the provision enabling the public to obtain or inspect […]

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SC Supreme Court Rules Insurer May Assert Malpractice Claim Against Attorney Hired to Defend Insured

In Sentry Select Ins. Co. v. Maybank Law Firm, LLC, and Roy P. Maybank, 2018 WL 2423694 (2018) (Op. No. 27806), decided May 30, 2018, the South Carolina Supreme Court held that an insurer may maintain a direct legal malpractice action against counsel hired to represent its insured where the insurance company has a duty to […]

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ALC Case Could Impact Telecom Tax Liability and County Revenues

The S.C. Administrative Law Court is considering a case that could have implications for the tax revenues of S.C. counties and the tax liability of rural telephone service providers.  S.C. law grants special tax treatment for property used in providing rural telephone service.  Specifically, S.C. Code Ann. § 12-37-220(B)(10) provides that such property that was […]

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