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Administrative Law Court
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SC Administrative Law Court Decisions

CAPTION:
Betty P. Chaplin vs. Orangeburg County Assessor

AGENCY:
Orangeburg County Assessor

PARTIES:
Petitioners:
Betty P. Chaplin

Respondents:
Orangeburg County Assessor
 
DOCKET NUMBER:
97-ALJ-17-0247-CC

APPEARANCES:
Betty P. Chaplin, Pro Se

Sidney B. Fulton, III, Orangeburg County Assessor
 

ORDERS:

ORDER OF DISMISSAL

STATEMENT OF THE CASE


This is a contested case brought by the Petitioner, Betty P. Chaplin ("Petitioner") appealing the decision of the Orangeburg County Board of Tax Equalization ("County Board") dated January 29, 1997 denying her application for an agricultural real property classification of property identified as Tax Map # 0007-02-02-002 and 007-02-02-016. This matter was heard at the Administrative Law Judge Division on September 3, 1997.

The Assessor contends that the request for a contested case hearing submitted by Ms. Chaplin in this case was not filed within the required time period.

FINDINGS OF FACT

Having observed the witnesses and exhibits presented at the hearing and closely passed upon their credibility, taking into consideration the burden of persuasion by the Parties, I make the following Findings of Fact by a preponderance of evidence:

1. Notice of the date, time, place, and nature of the hearing was timely given to all parties.

2. The Petitioner is the owner of a parcel of real estate located in Orangeburg County, South Carolina. The property is identified on the Orangeburg County Tax Map as Tax Map Number 0007-02-02-002 and 007-02-02-016.

3. The Assessor determined that Ms. Chaplin did not qualify for an agricultural real property classification. Ms. Chaplin appealed that determination to the County Board. A hearing was held before the County Board on January 28, 1997. The following day, on January 29 1997, the County Board issued a Decision affirming the finding that Ms. Chaplin was not eligible for an agricultural real property classification. That Decision specifically informed Ms. Chaplin that she had thirty (30) days to seek a contested case hearing before the Administrative Law Judge Division.

4. By letter dated May 18, 1997, Ms. Chaplin requested a contested case hearing before the Administrative Law Judge Division.

CONCLUSIONS OF LAW

In order to invoke the jurisdiction of the Administrative Law Judge Division in an appeal of a County Tax Board's decision, an individual is required to comply with the requirements of S.C. Code Ann. § 12-60-254(A) (Supp. 1996). Section 12-60-2540(A) provides that:

Within thirty days after the date of the board's written decision, a property taxpayer or county assessor may appeal a property tax assessment made by the board by requesting a contested case hearing before the Administrative Law Judge Division in accordance with the rules of the Administrative Law Judge Division.

Therefore, a request for a contested case hearing must be filed with the Administrative Law Judge Division within thirty (30) days of the receipt of the County Board's decision. Id. Because the Petitioner's request for a contested case hearing was not instituted within the thirty (30) day period as required by § 12-60-2540, jurisdiction failed to vest with the ALJD and therefore this case must be dismissed.

ORDER

Based upon the Findings of Fact and Conclusions of Law:

The Motion to Dismiss is GRANTED and this appeal is hereby DISMISSED.

AND IT IS SO ORDERED.

__________________________________

Ralph King Anderson, III

Administrative Law Judge

Columbia, South Carolina

September 30, 1997




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