ORDERS:
ORDER FOR REMAND
This
matter is before the Court upon motion of the Petitioner, Beaufort County
Assessor, seeking an Order remanding the contested case to the Beaufort County
Tax Equalization Board.
The
matter is one by which the taxpayer initially challenged the evaluations, as
determined by the Beaufort County Tax Assessor, of certain parcels of real
property located at Singleton Beach Place, on Hilton Head Island, Beaufort
County, South Carolina. Following consideration of the taxpayer’s challenges,
the matter was appealed to this Court, upon a request for a
contested case
hearing by the Beaufort County Assessor. A hearing on the matter, although
previously scheduled to be conducted on November 20, 2008, was postponed at the
specific request of the taxpayer, who noted, inter alia, that he had failed to
disclose his witnesses, including his expert witness, appraiser Stephen V.
Lindsay, to the Assessor.
It
appears to the Court that the evidence to be presented by the taxpayer will
include facts, law, or other authority which was neither presented to, nor
considered by, the Beaufort County Tax Equalization Board. Under the
circumstances, it further appears that the matter is one which is subject to
remand, pursuant to the provisions of South Carolina Code Annotated, Section
12-60-2540 (1976).
Based
upon the foregoing considerations, and upon consent of the parties, the matter
is hereby remanded to the Beaufort County Tax Equalization Board for further
consideration of the parties’ respective claims, inclusive of any new facts or
issues which may be presented by the parties.
IT
IS SO ORDERED.
__________________________________
Honorable
Marvin F. Kittrell
Administrative
Law Judge
Columbia, South Carolina
December 30, 2008
WE MOVE:
HOWELL, GIBSON & HUGHES, P.A. I
CONSENT
By:
/s/ By
/s/
Stephen P. Hughes Michael
W. Mogil
Attorney for Petitioners Attorney
for Respondent Segars
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