South Carolina              
Administrative Law Court
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SC Administrative Law Court Decisions

CAPTION:
John W. & Helen K. Felder vs. Charleston County Assessor

AGENCY:
Charleston County Assessor

PARTIES:
Petitioners:
John W. & Helen K. Felder

Respondents:
John R. Lindsey, Charleston County Assessor
 
DOCKET NUMBER:
95-ALJ-17-0254-CC

APPEARANCES:
n/a
 

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.


Brown Bldg.

 

 

 

 

 

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