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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