ORDERS:
ORDER OF REMAND
It appearing from a letter dated September 16, 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 or in the alternative to remand the matter to the
Board.
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 |