Mark G. Thompson v. Clay Killian

Syllabus

Mark and Jane Thompson brought this action against Clay Killian, in his official capacity as Aiken County Administrator; Jason Goings, in his official capacity as Treasurer of Aiken County; Aiken County Council; Aiken County; the City of Aiken; Aiken City Council; and Stuart Bedenbaugh, in his official capacity as Aiken City Manager, seeking declaratory and monetary relief for the imposition of Aiken City and County's road maintenance fees. After the trial court granted Respondents' Rule 12(b)(1) and (6), SCRCP, motions, the Thompsons appealed to the court of appeals. We certified that appeal and now answer whether the trial court erred in (1) finding the South Carolina Revenue Procedures Act deprived it of subject matter jurisdiction over the Thompson's tax claims; (2) finding that the catchall provision of section 12-60-80(C) barred the Thompsons' class action; (3) dismissing the Thompsons' claim under section 8-21-30 of the South Carolina Code (2019); (4) finding that sovereign immunity barred the Thompsons' unjust enrichment claim; and (5) dismissing the Thompsons' claim under Article I, § 3 of the South Carolina Constitution. We affirm in part, reverse in part, and remand.