ORDERS:
ORDER TO REMAND
This matter came before me for a hearing on the separate appeals of the Petitioners
challenging the assessed land value of $75,000 on each of their lots. Both properties are located on
the same street in Charleston and the cases were consolidated. Prior to the hearing several
conferences between the parties were conducted and additional information was exchanged.
At the hearing, the Petitioners sought to introduce new evidence of comparable sales in two
subdivisions. This information was exchanged between the Petitioners and the Assessor. The
assessor moved to remand the matter to the Charleston County Board of Assessment Appeals
because the evidence had not been presented to the Board.
Pursuant to S. C. Code Ann. § 12-60-2540(B) (Act 60 of 1995), if the taxpayer failed to
provide the County Board with the facts supporting his position; he shall provide the county
representative with the facts he failed to present earlier. The Administrative Law Judge then shall
remand the case to the County Board for reconsideration in light of the new fact of issues. The
parties have requested an extended time period for the County Board to consider the new facts due
to scheduling conflicts.
THEREFORE, IT IS ORDERED, that the case is remanded to the Charleston County Board
of Assessment Appeals to consider the new facts not later than January 31, 1996. The County Board
within fifteen (15) days of the date of this Order shall forward to the taxpayers the appropriate
procedures pursuant to the Revenue Procedures Act (Act 60 of 1995)to be followed before the
County Board.
AND IT IS SO ORDERED.
__________________________
ALISON RENEE LEE
Administrative Law Judge
November ______, 1995
Columbia, South Carolina. |