ORDERS:
ORDER GRANTING MOTION TO REMAND
This matter is before the Administrative Law Judge Division ("Division") pursuant to Petitioner's Motion to Remand filed August 9,
2000. Petitioner asserts Respondents seek to submit new facts or issues to the Division that were not presented to the Horry County
Board of Assessment Appeals. Petitioner specifically argues that Respondents never submitted evidence of a lease regarding the
property during the conference with the Assessor or during the hearing before the Board. According to Petitioner, he first learned
about the lease on the property when Respondents filed their Preliminary Tax Appeal Statement with the Division.
Upon reviewing the "Issues and Evidence Presented to the Board" filed with the Division on June 29, 2000, Respondent never
submitted evidence of the existence of a lease on the property during the hearing before the Board. Any evidence of the existence of a
lease may affect the assessor's valuation of the property and needs to be considered by the Board. The evidence, therefore, constitutes
new facts or issues.
Furthermore, in Respondents' Preliminary Tax Appeal Statement, Respondents assert, "By Petitioner's own admission (Petitioner's
Preliminary Statement §§1, 2, and 6(k)), the latest figures allegedly derived via the income valuation approach and the cost valuation
approach were not submitted to the Assessment Board of Appeals." In Petitioner's Preliminary Tax Appeal Statement, Petitioner in
fact explains, "The Petitioner determined the value of the property to be $15,000,000.00. [This is an increase in value above that
submitted to the Board, that value was $11,844,500.00 and the increase is caused by information obtained after the Board's hearing.]"
IT IS HEREBY ORDERED that Petitioner's Motion to Remand is granted. This matter is remanded to the Horry County Board of
Assessment Appeals pursuant to S.C. Code Ann. § 12-60-2540(B) (2000), to hold a hearing within sixty (60) days of the date of this
order.
AND IT IS SO ORDERED.
__________________________________
MARVIN F. KITTRELL
Chief Administrative Law Judge
August 23, 2000
Columbia, South Carolina |