THIS OPINION HAS NO PRECEDENTIAL VALUE. IT SHOULD NOT BE CITED OR RELIED ON AS PRECEDENT IN ANY PROCEEDING EXCEPT AS PROVIDED BY RULE 239(d)(2), SCACR.
THE STATE OF
In The Court of Appeals
William T. Hunter, Appellant,
Chester County Council, Chester County Auditor, Chester County Treasurer, The Board of Fire Control for Chester County, Chester County Rural Fire Commission, and Chester County Manager Crandall O. Jones, individually and in their official capacity, Respondents.
Paul E. Short, Jr., Circuit Court Judge
Unpublished Opinion No.
Submitted August 1, 2005 – Filed August 15, 2005
William T. Hunter, of Richburg, for Appellant.
Milton E. Hamilton, of Chester, for Respondents.
PER CURIAM: This is a pro se declaratory judgment action challenging certain actions of Chester County, its agencies and its officers. We affirm pursuant to Rule 220(b)(2), SCACR, and the following authorities:
1. The issue of whether the trial judge should have recused himself is not preserved for review: Wilder Corp. v. Wilke, 330 S.C. 71, 76, 497 S.E.2d 731, 733 (1998) (holding that an issue not raised to or ruled upon by the trial court is not preserved for appeal).
2. The issue of whether the trial court erred in finding that the County Council complied with the requirements of the law with respect to its annual fiscal reports and its 2003-04 budget: S.C. Code Ann. § 4-9-140 (1986) (providing the procedure for adoption of budgets and levying and collection of taxes); and S.C. Const. art. X, § 5 (requiring that any tax levied must distinctly state the public purpose to which the proceeds are to be applied).
3. The issue of whether the trial court erred in finding that the County’s calculation of the tax rate mill was proper: County of Lee v. Stevens, 277 S.C. 421, 289 S.E.2d 155 (1982) (holding that the County Council has authority to set the tax rate and noting that not all property taxes are ever collected).
4. The issue of whether the trial court erred in finding that the County’s calculation of tax rate for retirement of general obligation bonds was proper: County of Lee v. Stevens, 277 S.C. 421, 289 S.E.2d 155 (1982) (same analysis as in issue 3).
5. The issue of whether the trial court erred in finding that the county ordinance establishing the Fire Control Board is within the scope of statutory authority: S.C. Code Ann. § 4-9-170 (1986) (granting authority to the county council to provide by ordinance for the appointment of county boards).
ANDERSON, HUFF, and WILLIAMS, JJ., concur.
 We decide this case without oral argument pursuant to Rule 215, SCACR.