ORDERS:
ORDER OF DISMISSAL FOR DEFAULT
On April 24, 1998, an ORDER was issued to all parties requiring the filing of Preliminary Tax
Appeal Statements within thirty (30) days of the date of that ORDER. Given the additional five (5)
day extension allowed under ALJD Rule 5(C), the Preliminary Tax Appeal was due on Monday,
June 1, 1998. Neither Respondent filed the Preliminary Tax Appeal Statement.
On July 7, 1998, Respondents were again directed to file the Preliminary Tax Appeal Statement on
or before Tuesday, July 14, 1998. For a second time, no filing was made.
Upon Respondents' failure to defend an action or upon a failure to adhere to an interlocutory order,
the Administrative Law Judge may dismiss a contested case in a manner so as to uphold the position
of the complying party. (ALJD Rule 23). Therefore, IT IS ORDERED
1. For failure to defend this action, the Assessor and Auditor are in default.
2. Elizabeth Berkeley Jones, having complied in this matter, is not in default.
3. As the result of the default, the Assessor and Auditor shall impose a 4% assessment ratio for
the 1997 tax year for property of Elizabeth Berkeley Jones identified as TMS # 161-25-01-093, and shall determine the tax liability resulting from the 4% assessment ratio along with
refunding any excess funds paid as a result of the use of the former 6% assessment ratio.
AND IT IS SO ORDERED.
_________________________________
RAY N. STEVENS
Administrative Law Judge
This 15th day of July, 1998
Columbia, South Carolina |
