ORDERS:
ORDER AND DECISION
This matter was before the Administrative Law Judge Division upon the request of the Petitioner
pursuant to S.C. Code Ann. § 12-60-2540 (Supp. 1995) seeking review of the Orangeburg
County Board of Tax Equalization order dated July 11, 1996 granting an appeal to First Lake
Corporation (taxpayer) relating to the assessed value of certain property for tax year 1996. The
Orangeburg County Assessor contends that the appeal by taxpayer is not timely. After notice to
the parties, a hearing was conducted on Thursday, January 9, 1997. As a result of the hearing, I
conclude that the appeal was not timely for the 1996 property tax year.
FINDINGS OF FACT
I make the following findings of fact, taking into consideration the burden on the parties to
establish their perspective cases by a preponderance of the evidence and taking into account the
credibility of the witnesses:
1. The taxpayer is the owner of the property consisting of land with improvements.
2. The property is located at Russell Street in Orangeburg, South Carolina and is identified on the
Orangeburg County Tax Map as Tax Map #0171-14-09-014.
3. The taxpayer became the owner of the property during December of 1993 and remained the
owner of the property during 1996. Deeds recorded in April 1996 reflect changes in corporate
name as a result of reorganization.
4. The last county wide reassessment occurred in 1987. At that time, the property was valued at
$33,700 land and $1,234,864 building. The value has not change since that time.
5. The assessor did not issue to the taxpayer an assessment notice for the 1996 tax year. The tax
bill generated by the auditor's office provided notice to the taxpayer of the procedure to appeal
any determination of value.
6. In addition, the taxpayer through its representative discussed the assessed value with the
assessor's office in the fall of 1995 and in early 1996.
7. Prior to March 1, 1996, the taxpayer did not provide written notice to the assessor of the its
objection to the assessor's determination of fair market value for the 1996 tax year.
8. By the taxpayer's undated letter to the assessor and received by the assessor on May 3, 1996,
the taxpayer requested a reduction in taxes on the property.
9. The assessor did not change the assessed value of the property, but simply forwarded the letter
to the Orangeburg County Board and objected on the basis of the timeliness of the request.
10. The Board granted the request of the taxpayer.
11. The assessor appealed the Board's decision.
12. The taxpayer's letter requesting a reduction in taxes on the property is deemed by the
Orangeburg County Assessor to be a timely notice for the 1997 tax year.
CONCLUSION OF LAW
Based on the foregoing findings of fact, I conclude as a matter of law, the following:
1. A hearing body has the duty to determine whether it has jurisdiction of a matter. Bridges v.
Wyandotte Worsted Co., 243 S.C. 1, 132 S.E.2d 198 (1963).
2. Failure to satisfy the time limits for appeal is fatal since an untimely appeal prohibits the hearing
body from deciding the matter. Mears v. Mears, 287 S.C. 168, 337 S.E.2d 206 (1985); Burnett
v. S.C. Highway Dep't, 252 S.C. 568, 167 S.E.2d 571 (1969); Stromp v. Duke Power Co.,216
S.C. 79, 56 S.E.2d 745 (1949); Orangeburg County Assessor v. David and Fera O'Cain, ALJD
Docket No.: 96-ALJ-17-0344-CC (October 29, 1996).
3. Jurisdiction vests where the statutory appeal requirement are satisfied. S.C. Code Ann. §§
12-43-300 and 12-60-2510 (Supp. 1995). Under S.C. Code Ann. §§ 12-43-300 and 12-60-2510
(Supp. 1995) if no assessment notice is issued, the taxpayer must file a written objection to the
assessor by March 1 of the tax year in dispute. The statute must be followed.
4. The Board and the Administrative Law Judge Division lack subject matter jurisdiction since the
taxpayer failed to appeal the 1996 assessment by March 1, 1996. S.C. Code Ann.§§12-43-300
and 12-60-2510 (Supp. 1996).
ORDER
Based upon the foregoing Findings of Fact and Conclusion of Law, it is hereby
ORDERED, that the Board's decision to reduce the value of the taxpayer's property identified as
Orangeburg County Tax Map #0171-14-09-014 is reversed and the value as previously
determined by the assessor shall be the value of the property for the 1996 tax year.
AND IT IS SO ORDERED.
_______________________________
ALISON RENEE LEE
Administrative Law Judge
January _____, 1997
Columbia, South Carolina. |