With no explanation, chose the best option from "A", "B", "C" or "D". to alter its decision denying the petition for rehearing or substituting the opinion. This Court granted Shirley’s petition for a writ of certiorari to review the decision of the Court of Appeals. II. Standard of Review Declaratory judgments are neither legal nor equitable. Felts v. Richland Cnty., 303 S.C. 354, 400 S.E.2d 781 (1991); Wiedemann v. Town of Hilton Head Island, 344 S.C. 233, 542 S.E.2d 752 (Ct.App.2001). The standard of review for a declaratory judgment action is, therefore, determined by the nature of the underlying issue. Doe v. S.C. Med. Malpractice Liab. Joint Underwriting Ass’n, 347 S.C. 642, 557 S.E.2d 670 (2001); Wiedemann, 344 S.C. at 236, 542 S.E.2d at 753; see Travelers Indem. Co. v. Auto World of Orangeburg, Inc., 334 S.C. 137, 511 S.E.2d 692 (Ct.App.1999) (<HOLDING>). The determination of the existence of an

A: holding that the nature of the taxpayers legal interest in the subject property is determined by reference to state law
B: holding that the declaratory judgment act is remedial only and the party seeking declaratory relief must have an underlying cause of action
C: recognizing that a suit for declaratory judgment is neither legal nor equitable but is determined by the nature of underlying issue
D: recognizing that the declaratory judgment act is procedural in nature and not an extension of federal court jurisdiction
C.