ORDERS:
ORDER OF REMAND
This matter is before the Administrative Law Judge Division ("Division") pursuant to Petitioner's request for a contested
case hearing filed July 3, 2000. On July 18, 2000, the undersigned issued a Procedural Order requiring both parties to file
necessary information regarding the facts and the history of this case. Petitioner and Respondent timely complied with the
Procedural Order. The undersigned also issued an Order to County Board to Transmit Documents. On July 20, 2000, the
County Board filed the "Issues and Evidence Presented to the Board."
Based on the materials and evidence submitted by Petitioner, Respondent, and the County Board, the undersigned must
remand this case to the County Board to conduct a hearing in accordance with the laws of this state. According to S.C.
Code Ann. § 12-60-2540(B) (2000), the undersigned must remand this case if Petitioner has not provided all of the facts,
law, and other authority supporting his position to the County Board. In this case, the County Board held two hearings, the
first on June 1, 2000, and the second on June 13, 2000. Petitioner was given notice of and attended the hearing on June 1,
2000. Petitioner, however, was not given notice of the June 13, 2000, hearing as required by S.C. Code Ann. § 12-60-2530(C)(2) (2000) ("The board shall . . . give the assessor and the property taxpayer at least thirty days' written notice of
the conference"). Petitioner, therefore, did not attend. Petitioner now asserts he can refute the information presented to the
County Board at the June 13 hearing. Petitioner must be given the opportunity to present this evidence to the County
Board so that the County Board may consider the evidence when making its decision.
IT IS HEREBY ORDERED that this case is remanded to the County Board to conduct a hearing to consider the new facts
and issues. The County Board must conduct the hearing according to the laws of this state, which includes giving adequate
notice to Petitioner of the hearing date.
IT IS FURTHER ORDERED that all parties may submit to the County Board any evidence relevant to the issues of this
matter.
IT IS FURTHER ORDERED that the County Board must issue its decision no later than ten (10) days after the date of
the hearing. Petitioner then has thirty (30) days after the date the County Board's decision is mailed or delivered to
Petitioner to request a contested case hearing.
AND IT IS SO ORDERED.
__________________________________
MARVIN F. KITTRELL
Chief Administrative Law Judge
February 6, 2001
Columbia, South Carolina |