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SC Administrative Law Court Decisions

CAPTION:
John Van der Steen vs. Horry County Auditor

AGENCY:
Horry County Auditor

PARTIES:
Petitioners:
John Van der Steen

Respondents:
Horry County Assessor and Horry County Auditor
 
DOCKET NUMBER:
98-ALJ-17-0179-CC

APPEARANCES:
Petitioner, John Van der Steen:

Respondent, Horry County Assessor and Horry County Auditor:

Parties Present: Both Parties
 

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:

  1. Van der Steen made no appeal of this matter to the Horry County Tax Board of Appeals.
  2. 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


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