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 August 24, 2000. Petitioner is seeking a refund of real property taxes. On September 8, 2000, Respondent filed a Motion to
Dismiss, claiming Respondent has not rendered a final decision in this matter and this matter has not been appealed to the Horry
County Board of Assessment Appeals.
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).
Contrary to Respondent's assertion that Respondent has not rendered a final decision in this case, the Horry County Penalty Appeals
Board in fact held a hearing on August 1, 2000, and issued a written decision on August 18, 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, Petitioner should have appealed the decision to the County Board of Assessment Appeals. Petitioner, therefore, has not
exhausted all of its prehearing remedies.
IT IS THEREFORE ORDERED that this case is dismissed without prejudice to allow Petitioner to file an appeal with the Horry
County Board of Assessment Appeals within thirty (30) days of the date of this order.
AND IT IS SO ORDERED.
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MARVIN F. KITTRELL
Chief Administrative Law Judge
September 12, 2000
Columbia, South Carolina |
