ORDERS:
ORDER OF REMAND
This matter is before me on Motion filed May 1, 1998, by Trefor Thomas, Attorney for
Respondents, for an Order dismissing the above matter pursuant to S.C. Code Ann. § 12-60-2560(c).
Respondents allege that the Petitioner, Jessie Fisher, has not exhausted his prehearing remedies with
Horry County before filing his Petition with the Administrative Law Judge Division because he failed to
to file a claim for refund or attend the conference with the county board of assessment.
Because this Court has insufficient evidence upon which to determine whether Petitioner
filed all necessary appeals with Horry County pursuant to the South Carolina Revenue Procedures Act
and whether Petitioner exhausted his prehearing remedies, it is appropriate to remand this case to the
Horry County Board of Assessment Appeals for appropriate action.
AND IT IS SO ORDERED.
________________________________________
STEPHEN P. BATES
ADMINISTRATIVE LAW JUDGE
May 22, 1998
Columbia, South Carolina |