ORDERS:
ORDER
The
Court has before it a request for a contested case hearing filed by the
Petitioners, and a Motion to Intervene filed by INVISTA (Taxpayer). These
documents indicate the Department’s Property Division notified the Petitioners
that it was adjusting the valuation of certain machinery and equipment owned by
the Taxpayer. Inasmuch as such adjustment would have resulted in a property
tax refund of approximately $2,400,000, the Petitioners filed their contested
case hearing request. Shortly thereafter, the Taxpayer filed its Motion in the
current action. Subsequently, the Department’s Property Division notified the
Petitioners and Taxpayer that the Department’s Property Division was rescinding
its adjustment and there should, thus, be no property tax refund. The substance
of the Taxpayer’s Motion is that it is a necessary party to the dispute and
that the Department’s Property Division should not have changed its position
concerning the valuation of the Taxpayer’s property.
South
Carolina Code Ann. Section 12-60-2150 (2000) of the Revenue Procedures Act,
sets forth the appeal procedure in the instant situation. It indicates a party
adversely impacted by a decision of the Department’s Property Division should
file a written
protest with the
Department within 90 days of the division’s decision. Thereafter, the
Department will consider the protest and issue a Department Determination. A
property taxpayer or local governing body, who disagrees with that Department
Determination, may then seek a contested case hearing before this Court. If a
party requests a contested case hearing without following this procedure,
Section 12-60-2150 provides that the Administrative Law Court should dismiss
the action without prejudice to any party.
In
this action, the Department has not yet issued a Department Determination.
Thus, the Petitioners’ request for a contested case hearing was premature. As
a result, this action must be dismissed without prejudice.
It
is hereby ORDERED that this action is dismissed so the parties can first pursue
their dispute within the Department.
AND
IT IS SO ORDERED.
__________________________________
The
Honorable Marvin F. Kittrell
Chief
Administrative Law Judge
Columbia, South Carolina
December 30, 2008
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