ORDERS:
ORDER OF REMAND
This matter is before me upon the request of Leroy Freeman for a contested case hearing for
review of a decision denying a refund of interest and penalties paid for real property taxes in Horry
County.
The hearing was scheduled for May 12, 1998 in Horry County. Prior to the hearing, the
County Attorney moved to remand the proceeding to the Horry County Board of Assessment Appeal
because the Petitioner failed to exhaust his administrative remedy.
The Petitioner sought a refund for penalties and interest paid pursuant to a tax bill for real
property issued for tax year 1991. Upon requesting a refund, the Horry County Penalty Appeals
Board consisting of the County Auditor, County Assessor, and County Treasurer, reviewed the claim
and denied it. The procedure for seeking review of the decision was attached to the letter from the
Penalty Appeals Board denying the claim. This procedure stated that an appeal from the decision
of the "Horry County Appeals Board" was to the Administrative Law Judge Division ("Division").
Petitioner subsequently requested review before the Division on January 7, 1998.
S.C. Code Ann. § 12-60-2560 establishes the procedure for filing a claim for refund. It
provides that the County Assessor, Auditor, and Treasurer shall determine the refund if any, and
notify the taxpayer. Within thirty (30) days after the decision on the refund is mailed, the taxpayer
may appeal the decision to the County Board of Assessment Appeals. S. C. Code Ann. § 12-60-256
(A) (Supp. 1997) (Emphasis added).
If the taxpayer requests a contested case hearing before the Administrative Law Judge
Division, without exhausting his pre-hearing remedies, because he failed to attend a conference with
the County Board of Assessment Appeals, the Administrative Law Judge shall dismiss the action
without prejudice. S.C. Code Ann. § 12-60-2560 (C). The County Board of Assessment Appeals
has scheduled a conference for June 4, 1998. Because of the delay in proceeding with this matter
and the inconvenience to the taxpayer, this matter is remanded to the County Board to conduct the
conference on June 4, 1998 and issue a decision within thirty (30) days of the date of this Order.
Therefore, it is ORDERED that the above referenced matter is remanded to the Horry County
Board of Assessment Appeals to conduct a conference on June 4, 1998. A decision shall be rendered
by the Board of Assessment Appeals within thirty (30) days of the date of this Order.
AND IT IS SO ORDERED.
________________________
ALISON RENEE LEE
Administrative Law Judge
May 19, 1998
Columbia, South Carolina |