ORDERS:
ORDER AND DECISION
This matter came before me for a hearing at the Administrative Law Judge Division offices
in Columbia, South Carolina at 2:00 p.m. on September 20, 1995, pursuant to Petitioner's request for
review of a decision of the Lexington County Board of Assessment Appeals. Petitioner seeks a
hearing and/or conference in which he can present his position as to the value of his 3.5 acre tract of
land (TM #00618-03-009) located on Platt Springs Road in Lexington County, South Carolina.
Both parties appeared at the hearing, having previously filed briefs. From a thorough review
of the file, and after lengthy discussions with both Mr. and Mrs. Wingard and Jeffrey M. Anderson,
attorney for the Respondent, it appears that the appeals process as outlined in S.C. Code Ann. §12-43-300 (Supp. 1994) has not been completely complied with by both parties. Further, since no initial
conference was held between the Assessor and Taxpayer/Petitioner, as provided for both in that
section and the South Carolina Revenue Procedures Act, see 1995 S.C. Act No. 60, §§12-60-10, et.
seq., the case should be dismissed without prejudice to either party. Further, the appeals process
should be re-instituted at its initial stage. The Assessor must schedule, not later than 30 days from
the date of this Order, a conference with the taxpayer to discuss valuation. All rights of the parties
shall be preserved in any review process subsequent to the conference, and this Order shall in no way
prejudice the right of any party to pursue further review.
It appears to this Tribunal that this agreement and procedure is fair and equitable, and, that
it allows each party to preserve and protect all rights they have in the appeals process. Accordingly,
IT IS HEREBY ORDERED that this action is dismissed without prejudice to either party with
a review process for valuation of Petitioner's real property (TM #006618-03-009) in Lexington
County, South Carolina, to be initiated by the Respondent through scheduling of a conference with
Petitioner not later than 30 days from the date of this Order and it is further
ORDERED that this Order shall not prejudice the rights of any party in the appeals process.
AND IT IS SO ORDERED.
____________________________________
Marvin F. Kittrell
Chief Judge
Columbia, South Carolina
September 21, 1995 |
