South Carolina              
Administrative Law Court
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SC Administrative Law Court Decisions

CAPTION:
Clifford F. Kelley vs. Lexington County Assessor

AGENCY:
Lexington County Assessor

PARTIES:
Petitioners:
Clifford F. Kelley

Respondents:
Lexington County Assessor

In Re: Tax Map # 004499-04-005
 
DOCKET NUMBER:
01-ALJ-17-0578-CC

APPEARANCES:
n/a
 

ORDERS:

ORDER OF DISMISSAL

On January 15, 2002, Richard W. Dolan, the Lexington County Assessor, moved to dismiss this case on the ground that Petitioner Clifford F. Kelley had failed to exhaust his prehearing remedies before bringing this contested case. Specifically, Petitioner filed his request for a contested case with the Administrative Law Judge Division on December 21, 2001, over a month before his appeal of the Assessor's decision was to be heard by the Lexington County Board of Assessment Appeals, on January 24, 2002. (1) Under S.C. Code Ann. § 12-60-2540(B) (2000), "[i]f a taxpayer requests a contested case hearing before the Administrative Law Judge Division without exhausting his prehearing remedy because he failed to file a protest or attend the conference with the county board of assessment appeals, the Administrative Law Judge shall dismiss the action without prejudice." Id. (emphasis added). Thus, as Petitioner has failed to exhaust his prehearing remedies by failing to attend his conference with the Lexington County Board of Assessment Appeals before requesting this contested case, this case must be dismissed.

IT IS THEREFORE ORDERED that this case is DISMISSED without prejudice.

AND IT IS SO ORDERED.

______________________________

JOHN D. GEATHERS

Administrative Law Judge





January 18, 2002

Columbia, South Carolina

1. On January 10, 2002, Petitioner's hearing before the Board of Assessment Appeals was rescheduled for February 7, 2002.


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