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 |