ORDERS:
ORDER OF DISMISSAL
The undersigned Administrative Law Judge (ALJ) issued the Procedural Order for the above matter on August 14, 2001.
Both parties were to file Preliminary Tax Appeal Statements on or before September 4, 2001. Petitioner Charleston County
Assessor filed its Preliminary Tax Appeal Statement with the Administrative Law Judge Division (ALJD) on August 30,
2001.
By letter dated and mailed on September 10, 2001, the ALJD notified counsel for Respondents that his Preliminary Tax
Appeal Statement was overdue and extended the deadline to file to five (5) days after the date of that letter. After counsel
for Respondents failed to file timely the Preliminary Tax Appeal Statement a second time, the ALJD, by letter dated and
mailed on October 3, 2001, notified counsel for Respondents that his clients would be found in default if he failed to
contact the ALJD with regard to his Preliminary Tax Appeal Statement.
As of the date of this Order Respondents' Preliminary Tax Appeal Statement has not been filed with the ALJD.
A case may be dismissed sua sponte for the failure of a party to file a Preliminary Tax Appeal Statement in a county tax
case as ordered by an ALJ. See Jones v. Horry County Assessor, 98-ALJ-17-0224-CC (July 15, 1998); see also Rule 23,
ALJDRP (default occurs in a contested case when a party fails to respond or otherwise prosecute or defend, or fails to
comply with any interlocutory order of the ALJ).
IT IS THEREFORE ORDERED that this matter is DISMISSED with prejudice.
IT IS FURTHER ORDERED that the relief sought by Petitioner Charleston County Assessor is GRANTED.
AND IT IS SO ORDERED.
________________________________________
C. DUKES SCOTT
ADMINISTRATIVE LAW JUDGE
October 17, 2001
Columbia, South Carolina |
