ORDERS:
ORDER OF DISMISSAL
This matter is before the Administrative Law Judge Division ("Division") pursuant to a request for a contested case hearing
filed by Petitioner on May 8, 2000, contesting the 1999 valuation of its real property located in Richland County. In a letter
to Petitioner dated March 14, 2000, Respondent stated Petitioner's request for review of the 1999 tax assessment was
untimely filed. Petitioner, however, asserts the original request for review was timely filed in July 1999 and provides a sworn
affidavit supporting this claim.
It is apparent from the information provided by Petitioner and Respondent in their Preliminary Tax Appeal Statements that
the Richland County Board of Assessment Appeals never reviewed this matter. Petitioner, therefore, failed to exhaust its
prehearing remedies.
IT IS HEREBY ORDERED that this matter is dismissed without prejudice pursuant to S.C. Code Ann. § 12-60-2540(B)
(2000) so that Petitioner can request the Richland County Board of Assessment Appeals to determine whether the Petitioner
timely filed a request for review of the 1999 property tax assessment.
AND IT IS SO ORDERED.
______________________________________
MARVIN F. KITTRELL
Chief Administrative Law Judge
July 5, 2000
Columbia, South Carolina |