South Carolina              
Administrative Law Court
Edgar A. Brown building 1205 Pendleton St., Suite 224 Columbia, SC 29201 Voice: (803) 734-0550

SC Administrative Law Court Decisions

CAPTION:
Raymond C. Matura vs. Horry County Auditor

AGENCY:
Horry County Auditor

PARTIES:
Petitioners:
Raymond C. Matura

Respondents:
 
DOCKET NUMBER:
97-ALJ-17-0520-CC

APPEARANCES:
n/a
 

ORDERS:

ORDER OF REMAND

It appearing from a letter dated July 21, 1997, from the Horry County Auditor, Assessor, and Treasurer to the taxpayer that the taxpayer's request for relief was considered by the Horry County Board of Assessment Appeals ("Board") and denied. In response to this Court's order requiring the Board to transmit documents pertaining to the Board's decision, however, the Board has responded that no issue was presented to the Board by the taxpayer. Accordingly, the County, through its Attorney, John C. Zilinsky, has moved for dismissal of this matter.

Because this Court has insufficient evidence upon which to determine whether the Board conducted a conference and rendered a written decision in this matter pursuant to the South Carolina Revenue Procedures Act, it is appropriate to remand this case the Horry County Board of Assessment Appeals for appropriate action.

AND IT IS SO ORDERED.

________________________________________

STEPHEN P. BATES

ADMINISTRATIVE LAW JUDGE

January 26, 1998

Columbia, South Carolina


Brown Bldg.

 

 

 

 

 

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