ORDERS:
ORDER ON MOTION FOR RECONSIDERATION
I. Introduction
John Van der Steen (Van der Steen) seeks a reconsideration of an order dated April 2, 1998. The
order remands this property tax dispute to the Horry County Board of Tax Appeals for further
consideration. In the motion for reconsideration, Van der Steen asserts the remand is improper since
in his view the proper appeal route has already been followed.
II. Issue
After an adverse decision from the Horry County Penalty Appeals Board does a taxpayer still need
to seek a review from the Horry County Board of Tax Appeals before an appeal is allowed to the
Administrative Law Judge Division?
III. Analysis
Due to difficulties in receiving a notice of tax due, Van der Steen was late in paying his property tax
for the 1997 tax year. Having failed to pay timely, Van der Steen was charged, and in fact, paid a
penalty for the late payment. After making the payment, Van der Steen asserted to the County
Auditor that he should receive a refund of the penalty since the late payment was not his fault.
In response to Van der Steen's request for refund, the Horry County Penalty Appeals Board acted
on the request by issuing a written denial dated March 2, 1998. The procedure for challenging the
March 2, 1998 decision is set by the following language of S.C. Code Ann. § 12-60-2560 (Supp.
1997).
Within thirty days after the decision [by the refund board] is mailed to the taxpayer
on the claim for refund, a property taxpayer may appeal the decision to the county
board of assessment appeals.
* * * *
Within thirty days after the [county board of assessment appeal's] decision is mailed
to the taxpayer, a property taxpayer or county assessor may appeal the decision issued
by the board by requesting a contested case hearing before the Administrative Law
Judge Division. Requests for a hearing before the Administrative Law Judge
Division must be made in accordance with its rules.
If a taxpayer requests a contested case hearing before the Administrative Law Judge
Division without exhausting his prehearing remedy because he failed to file a claim
for refund or attend the conference with the county board of assessment appeals, the
Administrative Law Judge shall dismiss the action without prejudice.
In other words, the first step of review is a hearing before the Horry County Penalty Appeals Board.
That step was satisfied here and resulted in a denial being issued to Van der Steen on March 2, 1998.
The second review step requires an appeal to the Horry County Board of Tax Appeals. That step has
not been satisfied by Van der Steen. Thus, having failed to exhaust all available prehearing
remedies, the Administrative Law Judge must dismiss the action without prejudice. S.C. Code Ann.
§ 12-60-2560 (Supp. 1997).
IV. Order
The motion for reconsideration is denied and this matter is remanded to the Horry County Board of
Tax Appeals. Consistent with the earlier April 2, 1998 Order, the Horry County Board of Tax
Appeals 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 20th, 1998
Columbia, South Carolina |