ORDERS:
FINAL ORDER
This matter came before the Division by request for a contested case hearing from the Petitioner. Petitioner challenged the
denial by the Respondent of a 4% special assessment ratio for his legal residence in Horry County. The case first went
before the Horry County Board of Assessment Appeals and on December 21, 2001, the Board upheld the Assessor, finding
there was a lack of evidence that Petitioner made his permanent residence at 302 70th Avenue North, Myrtle Beach, South
Carolina in Horry County for the 2000 Tax Year. A hearing was held on August 6, 2002, at the office of the Division.
At the time of the hearing, the parties informed the court that the matter was resolved. On July 30, 2002, the Petitioner
filed with the Division the exhibits he intended to use during the hearing. According to the Respondent, those documents
contained evidence which was never presented to them. After reviewing the additional documents, the Respondent agrees
that the Petitioner met his burden of proof and established residency in Horry County for the Tax Year 2000. Therefore,
Respondent agrees that the Petitioner is entitled to the 4% special assessment ratio on his legal residence at 302 70th
Avenue North, Myrtle Beach, South Carolina in Horry County. This is the allowable ratio for taxation pursuant to S.C.
Code Ann. §12-43-220 (iv).
THEREFORE, by agreement of the parties,
IT IS HEREBY ORDERED that the Horry County Assessor shall apply the 4% special assessment ratio for the Tax Year
2000 to Petitioner's legal residence at 302 70th Avenue North, Myrtle Beach, South Carolina in Horry County.
AND IT IS SO ORDERED.
___________________________________
CAROLYN C. MATTHEWS
Administrative Law Judge
August 7, 2002
Columbia, South Carolina |