South Carolina              
Administrative Law Court
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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:
n/a
 

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


Brown Bldg.

 

 

 

 

 

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