South Carolina              
Administrative Law Court
Edgar A. Brown building 1205 Pendleton St., Suite 224 Columbia, SC 29201 Voice: (803) 734-0550

SC Administrative Law Court Decisions

CAPTION:
517746 Ontario, LTD vs. Horry County Assessor

AGENCY:
Horry County Assessor

PARTIES:
Petitioners:
517746 Ontario, LTD

Respondents:
Horry County Assessor

In Re: Tax Map #191-07-05-058
 
DOCKET NUMBER:
01-ALJ-17-0570-CC

APPEARANCES:
n/a
 

ORDERS:

ORDER OF REMAND

These cases are before the Administrative Law Judge Division ("Division") pursuant to the requests for a contested case hearing filed by Petitioner on December 24, 2001. On January 8, 2002, the undersigned issued a Procedural Order requiring both parties to file necessary information regarding the facts and the history of this case. Petitioner and Respondent complied with the Procedural Order. The undersigned also issued an Order to County Board to Transmit Documents. On January 23, 2002, the County Board filed the "Issues and Evidence Presented to the Board" including the written decision of the County Board, the written protest of the taxpayer, the assessor's written response to the taxpayer's protest, and the property tax assessment. The secretary for the County Board, however, indicated that "evidence was not submitted to Board as required."

On March 9, 2002, Petitioner asked the undersigned to require Respondent to forward information regarding comparables used by Respondent to support the tax assessment of each of the properties. The undersigned, therefore, conducted a conference call with the parties. According to Sheryl Schelin, attorney for Respondent, the parties were trying to resolve the case prior to the conference before the County Board. As a result, both parties missed the deadline for filing with the County Board any documents to be used as evidence at the conference. The County Board, therefore, based its decision solely on the testimony taken during the conference.

According to S.C. Code Ann. § 12-60-2530(F) (2000), at least fifteen days before the conference, the county assessor must file documents and evidence he intends to present to the County Board at the conference. According to § 12-60-2530(G), at least fifteen days before the conference, the property taxpayer must file documents and evidence he intends to present to the County Board unless the County Board waives the requirement. These statutory subsections ensure that the County Board is given adequate time to review any documents and evidence regarding the property tax assessment prior to taking testimony at the conference.

In these cases, the County Board excluded the documentary evidence because the parties did not timely file it. The County Board then made its decision based on the oral testimony. The more prudent alternative, however, would have been to reschedule the conference regarding these subject properties to allow the parties the opportunity to timely file the documentary evidence.

IT IS HEREBY ORDERED that these cases are remanded to the Horry County Board of Assessment Appeals to conduct a conference during its regularly scheduled meeting in April 2002.

IT IS FURTHER ORDERED that at least fifteen days before the date of the conference each party must file any documentary evidence that the party intends to present to the County Board.

IT IS FURTHER ORDERED that the County Board must issue its decision no later than fifteen (15) days after the date of the conference. Petitioner then has thirty (30) days after the date the County Board's decision is mailed or delivered to Petitioner to request a contested case hearing.

IT IS FURTHER ORDERED that the hearing scheduled for March 27, 2002, is cancelled.

AND IT IS SO ORDERED.









__________________________________

MARVIN F. KITTRELL

Chief Administrative Law Judge



March 14, 2002

Columbia, South Carolina


Brown Bldg.

 

 

 

 

 

Copyright © 2024 South Carolina Administrative Law Court