ORDERS:
ORDER OF REMAND
This matter came before the Administrative Law Court (ALC or Court) for a contested case hearing pursuant to S.C. Code Ann. § 1-23-600 (Supp. 2003) and S.C. Code Ann. § 12-60-2540 (Supp. 2003). Petitioner is appealing the Orangeburg County Assessor's valuation of nine (9) parcels of real property also known as Tax Map Sheet Numbers (TMS#): (1) 0307-20-09-006.000; (2) 0308-08-03-001.000; (3) 0308-08-03-006.000; (4) 0308-08-03-007.000; (5) 0308-08-03-009.000; (6) 0308-08-03-016.000; (7) 0307-20-07-007.000; (8) 0308-08-04-013.000; and (9) 0308-08-04-006.000 for the 2003 tax year.
Prior to the hearing into this matter, the Court entertained a Motion to Dismiss/Remand. Respondent argued that Petitioner failed to timely file its appeal with the County Board of Assessment Appeals (Board) and that the matter should be dismissed, while Petitioner alleges that it did indeed timely file its appeal and that this matter should be remanded to the Board for a proper hearing. S.C. Code Ann. § 12-60-2530 (A) provides that: “Within thirty days after the date of the county assessor's response provided in Section 12-60-2520, a property taxpayer may appeal a real property tax assessment to the county board of assessment appeals.” After taking testimony and evidence on these Motion(s), I find that Petitioner timely filed its protest before the Board within a time frame contemplated by Section 12-60-2530.
I also find, pursuant to S.C. Code Ann. § 12-60-2540(B) (Supp. 2003), that this matter should be remanded to the Board for a hearing as Petitioner has failed to exhaust her administrative remedies in this tax case. Section 12-60-2540(B) sets forth:
If a taxpayer requests a contested case hearing before the Administrative Law Judge Division [sic] without exhausting his prehearing remedy because he failed to file a protest or attend the conference with the county board of assessment appeals, the Administrative Law Judge shall dismiss the action without prejudice. If the taxpayer failed to provide the county board with the facts, law, and other authority supporting his position, he shall provide the representative of the county at the hearing with the facts, law, and other authority he failed to present to the county board earlier. The Administrative Law Judge shall then remand the case to the county board for reconsideration in light of the new facts or issues unless the representative of the county at the hearing elects to forego the remand.
(Emphasis added). Here, Respondent did not elect to forego the remand when presented with that choice at this hearing, Therefore,
IT IS HEREBY ORDERED that this matter is remanded to the Orangeburg County Board of Assessment Appeals for it to render its decision in this tax appeal within one-hundred and twenty (120) days from the date of this Order of Remand.
AND IT IS SO ORDERED.
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Ralph King Anderson, III
Administrative Law Judge
July 27, 2005
Columbia, South Carolina |
