ORDERS:
ORDER AND DECISION
STATEMENT OF THE CASE
This matter comes before me for a hearing at the Administrative Law Judge Division Offices
in Columbia, South Carolina at 10:00 a.m. on September 20, 1995, pursuant to Petitioner's appeal
of a decision of the Charleston County Board of Assessment Appeals ("Board") dated February 17,
1995. The Petitioner seeks review of a determination by the Board increasing the value of his "real
property" ("lot") located on Avalon Circle, Orange Grove Estates, Charleston, South Carolina for
the tax year 1993 to $14,000.00.
Both parties appeared at the hearing and were ready to proceed. Each filed briefs outlining
their respective positions and evidence they wished to introduce.
A pretrial conference was conducted with the parties. During the conference the parties
requested that all issues be remanded back to the Charleston County Board of Assessment Appeals
for further review, to conduct another hearing where each party could submit any witnesses and/or
any evidence they wished. Having previously reviewed the file, the Transcript of the Board hearing
on February 17, 1995, and the briefs; and having inquired of each party that this was indeed their
agreement, it appears that an Order should be issued approving the agreement and remanding the
case. Accordingly,
IT IS ORDERED that this case is remanded to the Charleston County Board of Assessment
Appeals which shall inquire into and conduct a hearing on the proposed assessment increase of
Petitioner's lot on Avalon Circle, Charleston, South Carolina, in accordance with the provisions and
requirements contained in The South Carolina Revenue Procedures Act, 1995 S.C. Act No. 60,
§§12-60-10, et. seq.
AND IT IS SO ORDERED.
_____________________________________
Marvin F. Kittrell
Chief Judge
Columbia, South Carolina
September 20, 1995 |
