ORDERS:
ORDER OF DISMISSAL
This is a contested case brought by Cothran Properties, Inc. (Taxpayer) against the Anderson
County Assessor (Assessor) concerning a property valuation for the 1997 tax year. The Taxpayer
exhausted all prehearing remedies with the Assessor and the Anderson County Board of Tax
Assessment Appeals. Jurisdiction is granted to the Administrative Law Judge Division by S.C. Code
Ann. § 12-60-2540(A) (Supp. 1997).
After notice to the parties, a hearing was conducted on October 1, 1998. At the hearing, the
Taxpayer presented no admissible evidence for this tribunal to consider in determining the outcome
of the case. The Assessor moved that this case be dismissed based on the insufficiency of the
evidence. The motion to dismiss is granted.
Under Rule 41(b), SCRCP, this tribunal may dismiss a case where the petitioner has shown
no right to relief. A taxpayer contesting an assessment has the burden of showing that the valuation
of the taxing authority is incorrect. Cloyd v. Mabry, 295 S.C. 86, 367 S.E.2d 171 (Ct. App. 1988).
In this case, the Taxpayer has failed to carry its burden of proof.
IT IS THEREFORE ORDERED that this matter is dismissed with prejudice.
AND IT IS SO ORDERED.
JOHN D. GEATHERS
Administrative Law Judge
Post Office Box 11667
Columbia, South Carolina 29211-1667
October 1, 1998
Columbia, South Carolina |
