ORDERS:
ORDER AND DECISION
This matter was before the Administrative Law Judge Division pursuant to S.C. Code Ann. §
12-60-2540 (Supp. 1995) for a contested case hearing relating to real property located in
Lexington County. By Order dated July 23, 1996, the case was remanded to the Lexington
County Board of Assessment Appeals for further action. On November 12, 1996, the Lexington
County Board of Assessment Appeals met and decided that the Board did not have jurisdiction to
consider exemption of the subject property.
On December 3, 1996, a telephone status conference was held in which the parties agreed that
further action would be taken in light of the Board's ruling.
By letter dated January 6, 1997 and received in Division's office on January 7, 1997 (Attached as
Exhibit A), the parties have reached an accord in this matter. The taxpayer has agreed to pay the
disputed property tax liabilities and then file a claim with the South Carolina Department of
Revenue for any refund due. It appears that this resolves the matters presently in dispute.
Therefore,
IT IS HEREBY ORDERED, that the above referenced case is DISMISSED.
AND IT IS SO ORDERED.
_______________________________
ALISON RENEE LEE
Administrative Law Judge
January _____, 1997
Columbia, South Carolina. |
