ORDERS:
FINAL ORDER AND DECISION
STATEMENT OF THE CASE
This is a contested case brought by the Petitioner, Stono Ferry Owners Association ("Taxpayer") against the Charleston
County Assessor ("Assessor") after the Assessor refused to consider its appeal of a valuation of common property for the
2001 tax year as untimely filed. The Petitioner exhausted all pre-hearing remedies with the Assessor and the Charleston
County Board of Assessment Appeals ("Board"). Jurisdiction is granted to the Administrative Law Judge Division
("ALJD") by S.C. Code Ann. § 12-60-2540 (2001) and S.C. Code Ann. § 1-23-600 (Supp. 2001). After notice to both
parties, a hearing was conducted on August 13, 2002, at the ALJD in Columbia, South Carolina, to determine whether
Taxpayer's valuation appeal was timely filed.
FINDINGS OF FACT
Based on the evidence presented and taking into account the credibility of the witnesses, I make the following Findings of
Fact:
- This Division has personal and subject matter jurisdiction.
- Notice of the date, time, and place was timely given to all parties.
- Taxpayer is a homeowner's association located in Charleston County. Taxpayer is responsible for the upkeep, including
the payment of taxes, for all commonly-owned property located in the subdivision. Only one of the dozen or so parcels
of property is the subject of the current dispute.
- The subject parcel is a large, open field used solely for the recreation of the homeowners.
- Prior to November 2000, Taxpayer employed CCM Management, Incorporated, to manage the homeowner's
association. (1) However, in November 2000, Taxpayer fired CCM Management and hired its current management
company, K.J. Lewis Company. At the time it was retained, K.J. Lewis Company prepared a letter to all creditors of
Taxpayer to request that the creditors change all mailing addresses for Taxpayer to that of K.J. Lewis Company, Inc., PO
Box 1261, Johns Island, South Carolina, 29457.
- In January 2001, K.J. Lewis Company paid all property taxes due Charleston County by Taxpayer. Enclosed with said
payment was a copy of the change of address letter attached to all tax notices for all properties owned by Taxpayer to the
Charleston County Treasurer's Office. Taxpayer's payment was properly credited.
- The Charleston County Assessor engaged in a county-wide reassessment program for the 2001 tax year. As a result of
the reassessment, on or about January 30, 2001, the Assessor sent a Notice of Classification Appraisal & Assessment of
Real Estate ("Tax Notice") for each of the parcels owned by Taxpayer to CCM Management, Inc., PO Box 12710,
Charleston, South Carolina.
- In January 2002, after failing to receive any tax notices from Charleston County for property owned by Taxpayer, K.J.
Lewis Company went online to Charleston County's website and found tax notices for all of the properties, including the
subject property. Karen Lewis of K.J. Lewis Company then paid all taxes owed by Taxpayer except the taxes for the
subject property. Prior to 2001, the taxes for the subject property were approximately $25.00. After the 2001
assessment, the taxes for the subject property exceeded $4000.00. Believing that a mistake had been made, Karen Lewis
withheld payment for the subject property and initiated an appeal of the property's valuation.
- In its denial of its valuation appeal for the 2001 tax year, Assessor accepted Taxpayer's valuation appeal for the 2002 tax
year. The parties have already settled the subject property's valuation for the 2002 tax year.
- The Assessor alleges that his office did not receive the November 2000 letter with Taxpayer's change of address until
February 7, 2002.
CONCLUSIONS OF LAW
Based upon the foregoing Findings of Fact, as a matter of law, I conclude the following:
- The ALJD has subject matter jurisdiction over this action pursuant to S.C. Code Ann. § 12-60-460 (Supp. 2001)
and S.C. Code Ann. § 1-23-600 (Supp. 2001).
- A county tax assessor must send to a taxpayer a Property Tax Assessment Notice whenever the assessor
increases the fair market value in making a property tax assessment by one thousand dollars or more. S.C. Code
Ann. § 12-60-2510(A)(1). In years when real property is reassessed under a countywide equalization program,
substantially all tax notices must be mailed by February 1 of the implementation year. Id.
- The time to file an appeal of a county tax valuation is no later than thirty days after the Assessor mails the Tax
Notice. "The notice must be served upon the taxpayer personally or by mailing it to the taxpayer at his last
known place of residence which may be determined from the most recent listing in the applicable telephone
directory, the department's motor vehicle registration list, county treasurer's records, or official notice from the
property taxpayer." S.C. Code Ann. § 12-60-2510(2) (emphasis added). In addition, the property taxpayer must,
within thirty days after the assessor mails the property tax assessment notice, give the assessor written notice of
objection to the fair market value, the assessment ratio, and/or the property tax assessment. S.C. Code Ann. § 12-60-2510(3).
- In the instant case, Taxpayer has alleged that the Assessor failed to mail the Tax Notices to its address as last
known to the Assessor. Taxpayer's management company notified the County of Taxpayer's change of address
in January 2001. Just as this tribunal presumes that a Taxpayer receives a Tax Notice mailed by the Assessor, this
tribunal must also assume that the Assessor receives a notice of change of address by a Taxpayer. Therefore,
because Assessor failed to mail the Tax Notices to Taxpayer's last known address, I find that the appeal was
timely filed. Consequently, the issue of whether the Assessor properly valued the subject property for tax year
2001 is remanded to the Assessor.
ORDER
Based upon the foregoing Findings of Fact and Conclusions of Law,
IT IS HEREBY ORDERED that Taxpayer's appeal of Assessor's valuation of property bearing Tax ID number 248-04-00-113 for the tax year 2001 is REMANDED to Assessor.
AND IT IS SO ORDERED.
_______________________________ C. DUKES SCOTT
ADMINISTRATIVE LAW JUDGE
August 13, 2002
Columbia, South Carolina
1. All testimony regarding the actions taken by K.J. Lewis Company and Karen Lewis was taken from Peggy Vann, Vice
President of Stono Ferry Owners Association. Such testimony was admitted without objection from the Assessor. |
