ORDERS:
CONSENT ORDER
The matter before the Court deals with the taxation of personal property belonging to the
Devan Enterprises Corporation, Inc., a Georgia Corporation. The personal property owned by the
corporation is a fifty (50) foot vessel known as the "Miss Beth". The Colleton County Auditor had
taken a position that the personal property, even though owned by a non-resident taxpayer is subject
to taxation in Colleton County for the tax year 1997, because the vessel was located in Colleton
County for a period of time.
It appears to the Court's satisfaction that based upon other decisions of this Court that the
parties agree that the vessel is not subject to taxation in Colleton County now;
THEREFORE, it is so ordered, adjudicated and decreed that the vessel, "Miss Beth", is
owned by a non-resident, Devan Enterprises Corporation, Inc., a resident of the State of Georgia.
As property owned by a non-resident, the "Miss Beth" is taxable by Colleton County only if the
property has a tax status there. Giving that the legal status of the vehicle is Georgia, it made a
temporary presence in South Carolina is insufficient to establish an actual situs sufficient to allow
taxation. Accordingly, the Colleton County Auditor is ordered not to tax the vehicle, "Miss Beth"
for the tax year 1997.
RAY N. STEVENS
Administrative Law Judge
July 30th, 1998
Columbia, South Carolina
I SO MOVE:
H. Wayne Unger, Jr.
111A East Washington Street
Walterboro, SC 29488
(843)549-9406
Attorney for Petitioner
WE SO CONSENT:
Paul N. Siegel
P. O. Box 1143
Walterboro, SC 29488
(843) 549-9547
Attorney for Respondent |