ORDERS:
ORDER AND DECISION
This Order represents the final disposition of an Interlocutory Order issued by the Administrative
Law Judge Division ("Division") on November 27, 1996. Petitioner filed a request for a contested
case hearing on October 24, 1996. The request was for the Department to provide written
procedures for submitting amended property tax returns, and to timely process certain amended
returns pending before the Department. Subsequently, Petitioner filed a Motion for Injunctive
Relief to stay the Department from processing certain amended returns. The Department then
filed a Motion
to Dismiss on the basis of lack of personal and subject matter jurisdiction. The Interlocutory
Order was the result of a combined hearing to consider the Motion for Injunctive Relief, and the
Motion for Dismissal. The Interlocutory Order denied the Motion to Dismiss and granted the
Motion for Injunctive Relief. Further, the Interlocutory Order found that a contested case hearing
was not the appropriate form of relief, and characterized the requested relief as equitable and
within the jurisdiction of the Division pursuant to S.C. Code Ann. Section 1-23-630 (Supp.
1995).
In subsequent negotiations between the parties, the Department agreed to provide written
instructions for filing original and amended business personal property returns (Form PT100).
Such was provided to the Petitioner on December 20, 1996. The parties agree that these
instructions, which are attached hereto and expressly incorporated herein, are applicable to all
taxpayers filing Form PT100 with the Department. The parties further agree that they will make
every effort to resolve any questions arising from the aforementioned instructions. If such
resolution is not possible, however, the parties agree to avail themselves of the appeals procedure
identified in Title 12, Chapter 60 of the Code of Laws of South Carolina (Supp. 1996) for matters
involving specific amended tax returns. For resolution of matters not involving specific taxpayers,
the Petitioner may seek relief under any remedy, if such remedy is allowable under the South
Carolina Code of Laws.
Based on the consent of the parties after consultation with their attorneys, as evidenced by the
signatures of the attorneys below, it is the order of this Court that the temporary injunction is
dissolved and the matter is dismissed without prejudice to any party to this suit.
_____________________________
ALISON RENEE LEE
Administrative Law Judge
January ____, 1997
Columbia, South Carolina.
WE CONSENT:
________________________
Malane S. Pike
Attorney for Respondent
_______________________
David C. Alford
Attorney for Petitioner |
