ORDERS:
ORDER OF REMAND
I. Statement of the Case
John Van der Steen (Van der Steen) seeks a refund of penalties paid as the result of a late payment
of real property taxes on property he owns in Horry County. Horry County Assessor and Horry
County Auditor (Horry County) oppose Van der Steen's position and assert no action can be taken
on the refund claim since Van der Steen failed to exhaust his administrative remedy before the Horry
County Board of Tax Appeals. Horry County's disagreement with Van der Steen's refund claim
places jurisdiction in the Administrative Law Judge Division (ALJD). S.C. Code Ann. § 12-60-2560(C) (Supp. 1997). Under the facts of this case, a remand is required to the Horry County Board
of Tax Appeals.
II. Issues
Is a remand required to the Horry County Board of Tax Appeals due to Van der Steen's failure to
exhaust his administrative remedy before that body?
III. Analysis
1. Positions of Parties
Horry County asserts no appearance was made before the Board of Tax Appeals. Thus, Horry
County argues the matter must be remanded to the Board of Tax Appeals.
2. Findings of Fact
Based on the preponderance of the evidence, the following findings of fact are entered:
- Van der Steen made no appeal of this matter to the Horry County Tax Board of Appeals.
- The appeal by Van der Steen was filed only with the Administrative Law Judge Division.
3. Discussion
If a taxpayer requests a contested case hearing before the Administrative Law Judge Division without
exhausting his prehearing remedy because he failed to attend the 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) (Supp. 1997). Here, the record demonstrates that no appeal was
made to the Horry County Board of Tax Appeals and instead the appeal was filed directly with the
Administrative Law Judge Division. Accordingly, this matter must be dismissed without prejudice
and the matter remanded for consideration by the Horry County Board of Tax Appeals.
4. Conclusions of Law
Based upon the above Findings of Fact, I conclude as a matter of law, the following:
1. If a taxpayer requests a contested case hearing before the Administrative Law Judge Division
without exhausting his prehearing remedy because he failed to attend the 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) (Supp. 1997).
2. A remand to the Horry County Board of Tax Appeals is required. S.C. Code Ann. § 12-60-2560(C) (Supp. 1997).
IV. ORDER
This matter is remanded to the Horry County Board of Tax Appeals. That Board shall direct the
parties to submit whatever information the Board deems necessary to allow a proper review of the
disputed issue. The Board shall establish a time table for review of this matter that is consistent with
the best interest of the parties and the Board. If any party is aggrieved by the Board's decision, a
contested case may be sought before the Administrative Law Judge Division by appealing the
Board's decision within thirty days after the Board's decision is mailed to the taxpayer.
AND IT IS SO ORDERED.
RAY N. STEVENS
Administrative Law Judge
Dated: April 2nd, 1998
Columbia, South Carolina |