ORDERS:
ORDER OF DISMISSAL WITHOUT PREJUDICE
This matter comes before the Administrative Law Court (ALC or Court) pursuant to the request for a contested case hearing filed by the Petitioner on July 15, 2005. Petitioner objects to the Beaufort County Assessor's property tax assessment of her property located on Lot 2, Post Mill Lane, Beaufort County, South Carolina, for the tax year 2004. On August 19, 2005, this office received a letter from Robert Reames, Interim Beaufort County Assessor, which set forth that Ms. Parris has not exhausted her prehearing remedies in this matter because she has not filed a protest with the Beaufort County Equalization Board. S.C. Code Ann. § 12-60-2540 (B) (2000) sets forth:
If a taxpayer requests a contested case hearing before the Administrative Law Judge Division 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.
Therefore, based on the foregoing,
IT IS HEREBY ORDERED that this matter is dismissed without prejudice.
AND IT IS SO ORDERED.
______________________________
Ralph King Anderson, III
Administrative Law Judge
August 22, 2005
Columbia, South Carolina |
