ORDERS:
ORDER OF DISMISSAL
This matter is before the Administrative Law Judge Division ("Division") pursuant to Petitioner's request for a contested
case hearing. Petitioner is seeking a refund of real property taxes.
Pursuant to S.C. Code Ann. § 12-60-2560 (2000), a taxpayer may seek a refund of real property taxes assessed by the
County Assessor by filing a claim for refund with the County Assessor. Immediately after the County Assessor receives the
claim for refund, the County Assessor must notify the County Treasurer and the County Auditor. The three county officials,
in this case the Horry County Penalty Appeals Board, must determine the taxpayer's refund, if any, and must notify the
taxpayer in writing of their decision.
If the taxpayer wishes to appeal the decision of the Horry County Penalty Appeals Board regarding a refund of real property
taxes, the taxpayer first must appeal the decision to the County Board of Assessment Appeals. See S.C. Code Ann. § 12-60-2560(B) (2000). After the County Board of Assessment Appeals issues a final written decision regarding the refund of
the real property taxes, the taxpayer or the Assessor may appeal the decision to the Division. See S.C. Code Ann. § 12-60-2560(C) (2000).
If Petitioner had sought a refund of personal property taxes paid, Petitioner would have properly appealed the decision of
the Horry County Penalty Appeals Board to the Division. See S.C. Code Ann. § 12-60-2940(B) (2000). However, since
Petitioner is seeking a refund of real property taxes paid, he should have appealed the decision to the County Board of
Assessment Appeals. Petitioner has not exhausted all of his prehearing remedies.
IT IS THEREFORE ORDERED that this case is dismissed without prejudice to allow Petitioner to file an appeal with the
County Board of Assessment Appeals.
AND IT IS SO ORDERED.
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MARVIN F. KITTRELL
Chief Administrative Law Judge
July 25, 2000
Columbia, South Carolina |