ORDERS:
ORDER DENYING MOTION FOR RECONSIDERATION
This matter comes before me upon a Motion for Reconsideration filed by Petitioner.
Petitioner requests reconsideration of the March 3, 1999 Order rendered by Administrative Law
Judge Alison Renee Lee in the above-captioned case. The Order followed a contested case
hearing on the issue of Petitioner's entitlement to an infrastructure tax credit for the years 1988
through 1991 pursuant to S.C. Code Ann. § 12-7-1250 (Supp. 1995). The March 3, 1999 Order
found that Petitioner is entitled to an infrastructure tax credit for the years in question, but
remanded the case to the South Carolina Department of Revenue for a determination of the
appropriate allocation of project expenses.
The grounds for which a motion for reconsideration can be granted under ALJD Rule
29(D) and Rule 60(B), SCRCP are as follows:
1. mistake, inadvertence, surprise, or excusable neglect;
2. newly discovered evidence which by due diligence could not have been discovered in time to move for a new trial under Rule 59(b);
3. fraud, misrepresentation, or other misconduct of an adverse party;
4. the judgment is void; or
5. the judgment has been satisfied, released, or discharged, or a prior judgment upon which it is based has been reversed or otherwise vacated, or it is no longer equitable that the judgment should have prospective application.
The motion for reconsideration fails to set forth any of these grounds. On that basis, the
motion is denied.
AND IT IS SO ORDERED.
________________________________
Marvin F. Kittrell
Chief Judge
Columbia, South Carolina
March 18, 1999 |
