ORDERS:
ORDER OF REMAND
In the above-captioned matter, the Petitioner appealed the assessed value of real property
located in Charleston County, South Carolina. During the course of the contested case hearing
before the Administrative Law Judge Division, the Respondent raised the issue as to the lawfulness
of the Petitioner increasing the assessed value of the property during a year other than the countywide
reassessment year when no improvements had been made to the property. Since this issue was not
presented before the Board of Assessment Appeals,
IT IS ORDERED that, pursuant to S.C. Code Ann. Section 12-60-2540(B) (2000), this
matter is hereby remanded to the County Board of Assessment Appeals for reconsideration in light
of this new issue.
AND IT IS SO ORDERED.
_____________________________
C. Dukes Scott
Administrative Law Judge
September 3, 2003
Columbia, South Carolina |
