ORDERS:
ORDER OF DISMISSAL
This matter is before the Administrative Law Judge Division ("Division") pursuant to Petitioner's request for a contested case hearing
filed June 29, 2000. According to Petitioner's Preliminary Tax Statement, on August 31, 1999, Petitioner paid car taxes assessed on a
1997 Cadillac in the amount of $451.77. On June 24, 2000, Petitioner returned the license plate for the Cadillac. When he purchased
a new car, he paid the taxes applicable to that car. He now seeks a refund of $75.30, the amount of car taxes assessed on the Cadillac
for the period between June 24, 2000, and August 31, 2000.
Pursuant to S.C. Code Ann. § 12-60-2940(A) (2000), a taxpayer may seek a refund of personal property taxes assessed by the County
Auditor and paid by the taxpayer by filing a claim for refund with the County Auditor. Immediately after the County Auditor receives
the claim for refund, the County Auditor must notify the County Treasurer and the County Assessor. The three county officials must
determine the taxpayer's refund, if any, and must notify the taxpayer in writing of their decision. If the claim for refund is denied, the
taxpayer may appeal the decision to the Division within thirty days of the written decision. See S.C. Code Ann. § 12-60-2940(B)
(2000).
IT IS THEREFORE ORDERED that this case is dismissed without prejudice to allow Petitioner to file a claim for refund with the
Horry County Auditor.
AND IT IS SO ORDERED.
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MARVIN F. KITTRELL
Chief Administrative Law Judge
August 9, 2000
Columbia, South Carolina |
