ORDERS:
ORDER OF REMAND
This matter is before me on Motion of Trefor Thomas, Attorney for Respondents, for an Order
dismissing the above matter pursuant to S.C. Code Ann. § 12-60-2560(c). Respondents maintain that
the Petitioner, Sue Neal, has not exhausted her prehearing remedies with Horry County before filing her
Petition with the Administrative Law Judge Division. It appears, however, that Petitioner's request to
have penalty fees waived was considered at a public meeting of the Horry County Penalty Appeals Board
and denied by written decision.
Because this Court has insufficient evidence upon which to determine whether the Board
conducted a conference and rendered a final decision in this matter pursuant to the South Carolina
Revenue Procedures Act and whether Petitioner exhausted her prehearing remedies, it is appropriate to
remand this case to the Horry County Board of Assessment Appeals for appropriate action.
AND IT IS SO ORDERED.
________________________________________
STEPHEN P. BATES
ADMINISTRATIVE LAW JUDGE
May 12, 1998
Columbia, South Carolina |