ORDERS:
ORDER OF REMAND
This matter comes before me on the joint motion of the parties to remand this matter to the
Charleston County Board of Assessment Appeals. This matter is an appeal from the decision of the
Board affirming the value assessed on certain property. The petitioner failed to submit certain
information in a timely manner filing it late. Because the information was late, it was not considered
by the Board at the hearing it conducted. As a result there was no evidence presented by the
Petitioner to support its case and the Board affirmed the assessment. The matter was appealed to this
Division. Petitioner filed a motion to introduce new evidence providing the information which was
not considered by the Board.
Since this matter has been pending, the South Carolina Revenue Procedures Act was adopted
by the General Assembly and became effective on August 1, 1995. The parties both agree that the
Act controls all proceedings in this matter. S.C. Code § 12-60-2540(B) provides that "if the taxpayer
failed to provide the county board with the facts, law, and other authority supporting his position he
shall provide the representative of the county at the hearing with the facts, law, and other authority
he failed to present to the county board earlier. The Administrative Law Judge shall then remand the
case to the county board for reconsideration in light of the new facts or issues unless the
representative of the county at the hearing elects to forego the remand." The county attorney has
requested that the matter be remanded to the county board for a hearing on the information provided
by the petitioner.
Therefore, pursuant to the South Carolina Revenue Procedures Act, Act No. 60 of 1995,
approved June 12, 1995, it is
ORDERED, that this case is remanded to the Charleston County Board of Assessment
Appeals to consider the facts and issues presented.
AND IT IS SO ORDERED.
____________________________
ALISON RENEE LEE
Administrative Law Judge
August _______, 1995
Columbia, South Carolina. |
