ORDERS:
ORDER OF DISMISSAL FOR DEFAULT
On December 3, 1997, an ORDER was issued to all parties requiring the filing of a Preliminary Tax
Appeal Statement within thirty (30) days of the date of that ORDER. Given the additional five (5)
day extension allowed for mailing under ALJD Rule 5(C), the Preliminary Tax Appeal Statement
was due on January 8, 1998. Respondent, Oconee County Assessor failed to file the Preliminary Tax
Appeal Statement. Further, the Oconee County Board, failed to file the Issues and Evidence
Presented to the Board.
On January 9, 1998, the Assessor was again directed to file the Preliminary Tax Appeal Statement
on or before January 19, 1998. Further, the Oconee County Board failed to file the Issues and
Evidence Presented to the Board on or before January 19, 1998. No Preliminary Tax Appeal
Statement or Issues and Evidence Presented to the Board were received by the close of business on
the extension date of January 21, 1998. Thus, the Assessor failed to comply.
Upon a Respondent's failure to defend an action or upon a failure to adhere to an interlocutory order,
the Administrative Law Judge may dismiss a contested case in a manner so as to uphold the position
of the party in compliance. ALJD Rule 23. Therefore, IT IS ORDERED
1. Due to the Assessor's failure to defend this action, the Assessor is in default.
2. EJ and WM, Inc., having complied in this matter is not in default.
3. As the result of the default, the Assessor shall:
a. Tax the land in dispute as agricultural timberland.
b. Tax the improvements in dispute as residential property.
AND IT IS SO ORDERED.
__________________________________
RAY N. STEVENS
Administrative Law Judge
This 22nd day of January, 1998
Columbia, South Carolina |
