ORDERS:
ORDER
This matter is before the Administrative Law Judge Division ("Division") pursuant to Petitioner's Motion to Enforce the
Final Order. (1)
Respondent originally valued Petitioner's 1995 Dodge Caravan at $4,476.00 and assessed property taxes in the amount of
$200.02 based on this value for the 2000 tax year. Respondent also valued Petitioner's 1999 Dodge Caravan at $14,666.00
and assessed property taxes in the amount of $532.44 based on this value for the 2000 tax year. Petitioner paid "under
protest" $200.02 and $532.44 on May 31, 2000. Petitioner then appealed the tax assessment to the Division.
In the final order dated November 22, 2000, the undersigned ordered that "the Lexington County Auditor must recalculate
the property taxes for the 1995 Dodge Caravan truck owned by Taxpayer based upon a valuation of $3,125.00 immediately
upon receipt of this order and assess Taxpayer accordingly" and that "the valuation placed by the Lexington County
Auditor on the 1999 Dodge Caravan truck owned by Taxpayer is correct and reasonable and is affirmed." In Petitioner's
motion, he asserted that Respondent has failed to comply with the order of November 22, 2000.
According to S.C. Code Ann. § 12-60-2930(B) (2000), "After final review of the protest, if the property tax assessment is
less than the adjusted property tax assessment, a corrected property tax assessment must be made and entered. The
overpayment of tax must be refunded together with interest determined in accordance with Section 12-54-25." The "final
review of the protest" as referenced in this statute includes the final decision of the Division. S.C. Code Ann. § 12-60-2930(C) (2000).
In this case, the final review of the protest was made and an order was issued on November 22, 2000. Based on the
applicable statutes, Respondent must reassess the 1995 Dodge Caravan based upon a valuation of $3,125.00. Respondent
then must calculate the tax refund plus interest in accordance with Section 12-54-25. According to S.C. Code Ann. § 12-54-25(C)(1) (2000), "Any tax refunded or credited must include interest on the amount of the credit or refund from the later
of either the date the tax was paid or the original due date of the return to either the date the refund was sent or delivered to
the taxpayer or the credit made." In this case, because Petitioner paid the tax on May 31, 2000, Respondent must calculate
the interest on the tax refund from May 31, 2000, to the date Respondent sends or delivers the refund to Petitioner.
IT IS HEREBY ORDERED that Respondent must calculate the property taxes for the 1995 Dodge Caravan based upon a
valuation of $3,125.00. Respondent then must calculate the amount of the refund owed. Respondent finally must calculate
the amount of interest owed to Petitioner for the time between May 31, 2000, and the date Respondent sends or delivers the
refund to Petitioner.
IT IS FURTHER ORDERED that Respondent must send or deliver the refund to Petitioner within thirty days of the date
of this order. If Respondent fails to comply, Respondent will be required to appear to show cause why he should not be
held in contempt.
AND IT IS SO ORDERED.
__________________________________
MARVIN F. KITTRELL
Chief Administrative Law Judge
February 6, 2001
Columbia, South Carolina
1. Petitioner wrote a letter to the office of the undersigned asking the undersigned to "re-open the order and/or permit [Petitioner]
leave to seek redress of non-compliance by the Respondent (Auditor) in circuit court." The undersigned will treat this letter as a
Motion to Enforce the Final Order. |
