The Dillon County Board of Education has answered the complaint filed earlier this week by Jamie Calhoun Estes, as Treasurer of Dillon County, v. Rodney Berry, as administrator of Dillon County and in his capacity as the chief officer of the Dillon County Government; Dillon County Board of Education, and Northeastern Technical College.
The answer says that the defendant, Dillon County Board of Education, admits to the same in their entirety in reference to her complaint.
It then states that by way of further answer to this matter, that they have attached a memorandum of facts regarding the passage and purpose of monies generated by the Dillon County Local Option Sales Tax of 1995.
There are several attachments including the handwritten notes of the September 1, 1995 meeting where council agreed to give the schools a division of the funds, newspaper articles, and other material.
The memorandum states the following:
MEMORANDUM OF FACTS REGARDING
PASSAGE AND PURPOSE OF MONIES GENERATED BY THE DILLON COUNTY LOCAL OPTION
SALES TAX OF 1995
1. By vote of September 1, 1995, The Dillon County Council presented, on November 7, 1995, a referendum to the electorate of Dillon County for the purpose of establishing a Local Option Sales Tax (LOST). A majority of the qualified electors of Dillon County, South Carolina, voted to impose an additional sales and use tax in Dillon County, South Carolina, pursuant to ACT NO. 317 of 1990.
2. The Dillon County Council is reporting a loss of the minutes of its meeting of September 1, 1995. Affixed hereto as Attachment 3 are notes made by Lisa Gray, the Clerk to Council, for her use in preparing the minutes of this meeting.
3. On November 2, 1995, there appeared in The Dillon Herald newspaper a document furnished by Dillon County Council titled “FACTS ABOUT THE LOCAL OPTION SALES TAX” reminding citizens of Dillon County of the November 7, 1995 vote and encouraging their participation. (See attachment 4) FACT 9 states: “The county part of the distribution will be divided equally between the County and the County School Board with all proceeds being used for building replacement or repair only.”
FACT 10 states: “The County and Schools will use the funds for buildings only and not for administration or the growth of government!”
4. Affixed as Attachment 5 is page 13 of the Dillon County audit for fiscal year ended June 30, 1997. The final paragraph of said page 13 asserts that “Upon enactment of Local Option Sales Tax, Dillon County Council reached as agreement with the Dillon County Board of Education to divide the Revenue Fund Local Option Sales Tax Revenue evenly with the County Board of Education.” Monies pursuant to this agreement have been going to the Dillon County School System since 1996.
5. Of overriding importance is the fact that it is not within the preview of County Council’s authority to annul the wishes of the sovereign people.
The answer was filed with the Dillon County Clerk of Court’s Office on July 12 at 9:38 a.m. Bruce E. Davis, attorney for the Dillon County Board of Education, submitted the answer