ORDERS:
FINAL ORDER AND DECISION
STATEMENT OF THE CASE
This matter is a contested case brought by Agnes Lysaght and John J. Lysaght ("Petitioners" or
"Taxpayers") against the Spartanburg County Auditor ("Auditor") concerning the valuation of and the
property taxes on a 1999 Coleman Mesa recreational folding camping trailer for the tax year 1999. The
parties have exhausted their prehearing remedies and jurisdiction is with the Administrative Law Judge
Division ("ALJD") pursuant to S. C. Code Ann. 12-60-2540 (Supp. 1996) to hear this case.
A contested case hearing was held at the Spartanburg County Court House, Spartanburg, South Carolina on
March 6, 2000, after notice was provided to the parties.
I find that the valuation of and assessment of personal property taxes by the Auditor against Taxpayers' 1999
Coleman Mesa recreational folding camping trailer is affirmed and is determined to be correct and proper.
FINDINGS OF FACT
Having carefully considered the credibility of the testimony and accuracy of the evidence presented at the
hearing and taking into consideration the burden of persuasion by the parties, I make the following Findings
of Fact by a preponderance of the evidence:
1. This Division has personal and subject matter jurisdiction.
2. Notice of the date, time, place and nature of the hearing was timely given to all parties.
3. The Taxpayers are residents and citizens of the county of Spartanburg, South Carolina.
4. Taxpayers own a 1999 Coleman Mesa folding trailer which they purchased on March 12, 1999 from
Sonny's Camp-N-Travel of Spartanburg. The sales price paid for the camping trailer was Seven Thousand
Nine Hundred Ninety Five and no/100 ($7,995.00) Dollars.
5. The 1999 "Camping Trailers and Travel Trailers" assessment guide, as provided by the Department of
Revenue to the Spartanburg County Auditor for assessment purposes, lists an assessment value of 830 for
the Americana Sequoia camping trailer, and 860 for the American Williamsburg camping trailer. There is no
listing for the Coleman Mesa. The Spartanburg County Auditor utilized the assessment guide in assessing
Petitioners' camping trailer.
7. The N.A.D.A. Recreation Vehicle Appraisal Guide for September through December 1999 provides the
following suggested prices for a 1999 Coleman Mesa:
1. Suggested list: $7,799.00
2. Used wholesale: $4,950.00
3. Used retail: $6,540.00.
8. The property taxes due to Spartanburg County, as determined by the Auditor for the 1999-2000 tax year
for Petitioners' camping trailer, was $193.06. This was based on an assessment of 830, which, divided by
the 10.5% ratio, resulted in an assigned valuation of $7,904.00.
9. The Auditor used the assessment guide provided to it by the Department of Revenue for the period from
January 1, 1999 through December 31, 1999. When a specific vehicle is not listed in the assessment guide,
the Auditor uses the value closest in similarity to the vehicle. In this instance, the value used was lower than
the purchase price paid for the camping trailer by Petitioners.
10. Petitioners contend that the Auditor should have valued the camping trailer at either the used wholesale
or used retail value as determined by the N.A.D.A. guide. Further, they contended that the taxes should be
prorated for the number of months they owned the trailer during the calendar year 1999.
11. Petitioners requested a conference with the Auditor and met with her. Unsatisfied with the result of that
conference, they then filed a request for a contested case hearing.
CONCLUSIONS OF LAW AND DISCUSSION
Based upon the foregoing Findings of Fact, I conclude, as a matter of law, the following:
General Law
1. S. C. Code Ann. § 1-23-600 (Supp. 1998) grants jurisdiction to the Administrative Law Judge Division to
hear contested cases under the Administrative Procedures Act.
2. Pursuant to S. C. Code Ann. § 12-39-340 (1976), the county auditor is responsible for ascertaining that all
personal property subject to ad valorem taxation by the Constitution or general law is listed and assessed
according to manuals, guidelines and rules and regulations promulgated by the Commission (now the
Department of Revenue).
3. S. C. Code Ann. § 12-39-350 (Supp. 1998) provides that the county auditor shall adopt valuations of the
county assessor and the Commission (now Department of Revenue).
4. S. C. Code Ann. Regs. 17-119 and 17-119.1 (1976) provides "Assessment Guides for Personal Property"
which the county auditor is required to follow and use in assessing personal property. S. C. Code Ann. §
12-37-2680 (Supp. 1998) requires the Department of Revenue to publish guides or manuals listing the
assessed value of vehicles and to provide them to county auditors as often as may be necessary to provide
for current values.
5. Pursuant to S. C. Code Ann. Regs. 17-119.1, the Auditor has the authority to deviate from the assessment
provided in the Guide in "unusual and extenuating circumstances." These circumstances would be present
when, for example, an automobile or camper is involved in an accident and property damage occurs, or if an
automobile has high mileage. The court does not find that there was any basis for the Auditor to deviate
from the Assessment Guide in this instance.
6. Effective August 1, 1995, the South Carolina Revenue Procedures Act established the procedure for
personal property tax assessment protests, appeals and refunds where the county auditor has assigned the
value. S. C. Code Ann. §§ 12-60-2910 through 12-60-2940 (Supp. 1998).
7. S. C. Code Ann. § 12-37-210 (1976) defines property which is taxable in South
Carolina as follows:
All real and personal property in this State, personal property of residents of this State which may be kept or
used temporarily out of the State, with the intention of bringing it into the State, or which has been sent out
of the State for sale and not yet sold, and all moneys, credits and investments in bonds, stocks, joint-stock
companies or otherwise of persons resident in this State shall be subject to taxation.
8. Pursuant to S. C. Code Ann. §§ 12-37-710, -890 and -900 (1976) and § 12-37-905 (Supp. 1998),
residents of this State are required annually, between the first day of January and the first day of March, to
list for taxation all tangible personal property which they own, or which is in their control or possession on
December 31st preceding the relevant tax year. Such personal property shall be taxed at the place where the
owner resides at the time of listing.
9. Fair market value is the measure of true value for taxation purposes. Lindsey vs. S. C. Tax Comm'n, 302
S. C. 504, 397 S. E. 2d 95 (1990).
10. 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).
11. S. C. Code Ann. § 12-60-2920 (Supp. 1998) provides that a taxpayer may request a contested case
hearing with the Administrative Law Judge Division if he is aggrieved by the decision of the county auditor.
At the hearing he can present any relevant testimony and evidence.
12. Petitioners assert that their property taxes should be prorated for the short period they owned the
camping trailer during 1999. However, there is no provision in the statutes or regulations which authorizes
proration of taxes in this manner. Therefore, Petitioners are not entitled to proration of their taxes.
13. I find that the Auditor properly applied the applicable law and regulations in assessing and valuing the
camping trailer owned by Petitioners for the tax year 1999-2000.
ORDER
Based upon the foregoing Findings of Fact, Conclusions of Law and Discussion, it is hereby:
ORDERED that the assessment and valuation of Petitioners' 1999 Coleman Mesa camping trailer as
determined by the Auditor for the tax year 1999-2000 is affirmed; and
IT IS FURTHER ORDERED that the relief requested by the Petitioners is denied.
AND IT IS SO ORDERED.
Marvin F. Kittrell
Chief Judge
March 16, 2000
Columbia, South Carolina |
