ORDERS:
FINAL ORDER AND DECISION
STATEMENT
This contested case is before The Administrative Law Judge Division ("ALJD") by reason of the petition of the Horry
County Assessor. The Assessor seeks the review and reversal of a decision of the Horry County Board of Assessment
Appeals that ordered the refund of property taxes paid for the 1967 through the 1996 tax year. The ALJD has jurisdiction
of this case pursuant to S.C. Code Ann. § 12-60-2560 (Supp. 1999). Notice was given to the parties of the date, time and
place of the hearing; however, the Respondent failed to appear for the hearing of the case which was held on March 27,
2000 at 10:00 a.m.
FINDINGS OF FACT
1. Mr. Joe Milligan was the owner of a tract of land in Horry County from which a portion was divided and sold.
The deed for that portion was properly executed and separately
listed upon the county tax rolls.
2. The description or boundaries of Mr. Milligan's property were not changed, and he continued to pay taxes on the
property, including that part that had been sold from 1967 through 1998. This fact was discovered after the death of Mr.
Joe Milligan.
3. Upon being advised of the above facts, Joe Milligan's son, Edward D. Milligan,(1) filed a claim for the refund of the
taxes paid during those years on the part of the property that had been sold.
4. The Assessor, upon receipt of the claim, convened a meeting with the Auditor and Treasurer to consider the claim. A
refund was ordered for the years 1997 and 1998, and
the claim for other years was denied.
5. Mr. Edward Milligan appealed the above decision of the Assessor, Auditor and Treasurer to the Horry County Board of
Assessment Appeals ("Board").
6. Mr. Milligan was present at that hearing and argued to the Board that the refunds should be issued.
7. The Assessor called the Board's attention to § 12-54-85(F) which provides for a two-year limitation for the granting of
refunds.
8. The Board agreed with Mr. Milligan and ordered "a full refund of all taxes paid, plus interest."
9. The Assessor petitions that the order of the Horry County Board of Assessment Appeals be reversed or vacated
and that the refunds be denied on the grounds that the Board acted without lawful authority.
CONCLUSIONS OF LAW
1. Boards such as the Horry County board of Assessment Appeals can act only within the parameters of statute law. South
Carolina Tax Commission v. South Carolina Board of Review, 278 S.C. 556, 299 S.E.2d 489 (1983) holding that "an order
cannot be made by an administrative body which would materially alter or add to the law.'' Banks v Batesburg Hauling Co.,
202 S.C. 273, 24 S.E.2d 496 (1943); Lee v. Michigan Millers Mut. Ins. Co., 250 S.C. 462, 158 S.E.2d 774 (1968). See
also 2 Am Jur. 2d Administrative Law § 188, at 21 (1994 & Supp. 1999) and 84 C.J.S. Taxation §§ 518 & 520 (1954 &
Supp. 1999).
2. Section 12-60-2560 provides that "[S]ubject to the limitation in Section 12-60-1750 and within the limitations of Section
12-54-85(F), a property taxpayer may seek a refund of real property taxes assessed by the county assessor and paid ...."
3. S.C. Code Ann. § 12-54-85(F) (Supp. 1999) provides that "claims for credit or refund must be filed within three years of
the time the return was filed or two years from the date of payment, whichever is later. If no return was filed, a claim must
be filed within two years from the date of payment."
4. The language of the statute is not ambiguous and is susceptible to only one meaning: The refund is limited to the two-year period.
ORDER
Based upon the foregoing Findings of Fact and Conclusions of Law,
IT IS THEREFORE ORDERED that the order of the Horry County Board of Assessment Appeals dated January 18,
2000, regarding the property taxes paid through 1996, is hereby reversed and vacated and that the full refund of all taxes
paid plus interest, up to and including tax year 1996, is denied.
AND IT IS SO ORDERED.
____________________________
C. DUKES SCOTT
ADMINISTRATIVE LAW JUDGE
April 14, 2000
Columbia, South Carolina
1. No question has been raised by the Horry County Assessor concerning
Mr. Edward D. Millgan's capacity and none is being raised in this Order. |
