South Carolina              
Administrative Law Court
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SC Administrative Law Court Decisions

CAPTION:
Leroy Freeman vs. Horry County Assessor

AGENCY:
Horry County Assessor

PARTIES:
Petitioners:
Leroy Freeman

Respondents:
Horry County Auditor and Horry County Assessor
 
DOCKET NUMBER:
98-ALJ-17-0017-CC

APPEARANCES:
n/a
 

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


Brown Bldg.

 

 

 

 

 

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