South Carolina              
Administrative Law Court
Edgar A. Brown building 1205 Pendleton St., Suite 224 Columbia, SC 29201 Voice: (803) 734-0550

SC Administrative Law Court Decisions

CAPTION:
Donald E. Woodgeard vs. Horry County Assessor and Horry County Auditor

AGENCY:
Horry County Assessor and Horry County Auditor

PARTIES:
Petitioners:
Donald E. Woodgeard

Respondents:
Horry County Assessor and Horry County Auditor
 
DOCKET NUMBER:
00-ALJ-17-0364-CC

APPEARANCES:
n/a
 

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.







__________________________________

MARVIN F. KITTRELL

Chief Administrative Law Judge





July 25, 2000

Columbia, South Carolina


Brown Bldg.

 

 

 

 

 

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