SC Administrative Law Court Decisions

The matter in dispute is a property tax controversy in which the parties disagreed over the proper computation of interest on personal property tax refunds due the Petitioner. Such refunds resulted from amendments to the Petitioner's manufacturer's property returns (hereafter referred to as "claims for refund") spanning a number of years. The parties have entered into settlement negotiations and have resolved their differences as follows:

1. With regard to the Hoechst Celanese Spartanburg Plant, SID 1292233-001, the Petitioner acknowledges that it has received the appropriate tax refunds based on claims for refund filed for tax years 1993 and 1994. The parties agree that Spartanburg County, on behalf of all affected taxing districts, (hereinafter referred to as "Spartanburg") will pay the Petitioner interest on said refunds at the rate specified in S.C. Code Ann. § 12-54-25(D) (Supp. 1996). Interest will be computed from August 1, 1995, to the date the tax refund was issued by Spartanburg. The parties agree that payment of said interest will fully satisfy all personal property claims for refund for tax years 1993 and 1994. The relevant information pertaining to this computation and the dollar amounts of said interest to be paid by Spartanburg to the Petitioner are as follows:

Tax Tax Date Interest

Year Previously County To Be Paid

Refunded Issued To

Tax Petitioner

Refund

1994 260,286.18 6/4/97 46,139.17

Total $524,923.34 $93,049.62

2. With regard to the Hoechst Celanese Corporation Rock Hill Plant, SID 1292233-008, and the Hoechst Celanese Chemical Group, Inc., Rock Hill, SID 1292231-000, the parties agree that York County, on behalf of all affected taxing districts, (hereinafter referred to as "York") owes the Petitioner tax refunds based on claims for refund the Petitioner filed for tax years 1991 and 1993. The parties agree that interest is owed to the Petitioner on said refunds, and that such interest will be computed from August 1, 1995, to June 30, 1997, at the rate specified in § 12-54-25(D). The parties further agree that the Petitioner owes York additional property taxes in settlement of personal property appeals filed for tax years 1994 and 1996 together with interest thereon. Interest will be computed at the rate specified in § 12-54-25(D) from the date the taxes were due to be paid to June 30, 1997. The parties agree that the refunds and interest thereon owed by York will be subtracted from the additional tax and interest thereon owed by the Petitioner. The Petitioner agrees to pay this net amount to York in full satisfaction of all personal property taxes and interest due York for tax years 1994 and 1996, and agrees that all refunds of personal property tax for years 1991 and 1993 and interest thereon are likewise satisfied. The relevant information pertaining to these computations is as follows:

Hoechst Celanese Corporation, Rock Hill Plant, SID 1292233-008

Tax Tax Amount Interest Total

Year (Refund)/ (Refund)/ (Refund)/

Owed Owed Owed

1993 ( 87,162.38) (16,110.54)* (103,272.92)

1994 113,105.76 27,926.31** 141,032.07

1996 160,744.53 6,673.89** 167,418.42

Amount $ 104,081.74 $ 3,221.28 $ 107,303.02

Owed By

Petitioner

Hoechst Celanese Chemical Group Inc., Rock Hill, SID 1292231-000

Tax Tax Amount Interest Total

Year (Refund)/ (Refund)/ (Refund)/

Owed Owed Owed

1994 8,571.84 2,116.42** 10,688.26

Amount $ 7,643.65 $ 1,944.87 $ 9,588.52

Owed By

Petitioner

* Interest computed from 8/1/95 to 6/30/97.

** Interest computed from date taxes were due to be paid to 6/30/97.

The parties further agree that all payments described above will be mailed to the respective party on or before 5:00 P.M., July 31, 1997.

Pursuant to the terms indicated above, the parties wish to end this litigation.

Based on the consent of the parties, as evidenced by the signatures of the parties below, it is the order of this Court that this matter is forever ended and dismissed with prejudice to all parties to this suit, as well as those parties in privity to such parties.

____________________________________

Marvin F. Kittrell

Chief Administrative Law Judge

Columbia, South Carolina

July 30, 1997

We Consent:

______________________________

Malane S. Pike

Attorney for Respondent

______________________________

Edward P. Perrin

Attorney for Petitioner

______________________________

Edwin C. Haskell, III

Attorney for Spartanburg County

______________________________

Dr. Jim Ray

Superintendent, Spartanburg County School District #3

______________________________

Honorable Isaih Boyd

York County Auditor

______________________________

Dr. Phillip J. McDaniel

Superintendent, York County School District #3