SC Administrative Law Court Decisions

This matter is before the South Carolina Administrative Law Court (ALC or Court) pursuant to the request for contested case hearing filed by Petitioner above named, appealing a decision of the Horry County Auditor concerning the taxability of certain personal property.

The written decision of the Auditor of Horry County was served upon Petitioner Tapp by mail on February 12, 2009, by letter also dated February 12, 2009.

Petitioner Tapp filed a request for a contested case with the Administrative Law Court on March 6, 2009, but, as of April 10, 2009, the same had not been served upon the Horry County Auditor[1]as required by SCALC Rule 11(B).

ALC Rule 11 (C) of the Rules Of Procedure For The Administrative Law Court states in part:

In county tax matters…the request must be filed and served within thirty (30) days of the written decision.

In the case at hand, Petitioner has failed to serve the request for a contested case on the Horry County Auditor within the required time. Petitioner has therefore failed to perfect his appeal as required by ALC Rule 11. The South Carolina Supreme Court has recently stated:

The requirement of service of the notice of appeal is jurisdictional, i.e., if a party misses the deadline, the appellate court lacks jurisdiction to consider the appeal and has no authority or discretion to ’rescue’ the delinquent party by extending or ignoring the deadline for service of the notice.

Elam v. S.C Department of Transportation, 361 S.C. 9, 15, 602 S.E.2d 772, 775 (2004).

As a result, this Court lacks jurisdiction over the appeal.

THEREFORE, IT IS ORDERED that Respondent’s Motion To Dismiss is hereby GRANTED and that the above captioned matter be and hereby is DISMISSED upon the ground that this Court lacks jurisdiction because of Petitioner’s failure to timely serve the request for contested case hearing on Respondent.

THEREFORE, IT IS ORDERED that the within matter be and hereby is DISMISSED, WITH PREJUDICE.