Greenwood Beach v. Charleston County Assessor

THIS OPINION
HAS NO PRECEDENTIAL VALUE.  IT SHOULD NOT BE CITED OR RELIED ON AS PRECEDENT IN
ANY PROCEEDING EXCEPT AS PROVIDED BY RULE 268(d)(2), SCACR.

THE STATE OF SOUTH CAROLINA

In The Court of Appeals

Greenwood Beach
Associates, Appellant,

v.

Charleston
County Assessor, Respondent.

Appeal From Administrative Law Court

Marvin F. Kittrell, Chief Administrative
Law Judge

Unpublished Opinion No. 2011-UP-084

Submitted February 1, 2011 – Filed
February 24, 2011    

AFFIRMED

Watson Lee Dorn, of Greenwood, for
Appellant.

Joseph Dawson, III, Bernard E. Ferrara, Jr.,
and Austin A. Bruner, all of N. Charleston, for Respondent.

PER CURIAM:  This appeal arises out of the finding by
the Administrative Law Court (ALC) after a contested case hearing that
Appellant Greenwood Beach Associates is not entitled to a school board
operating tax credit for tax year 2007.  We affirm[1] pursuant to Rule 220(b), SCACR, and
the following authorities:  S.C. Code Ann. § 1-23-610(B)(e) (Supp. 2010)
(stating the court of appeals may affirm the ALC if the decision is supported
by substantial evidence on the whole record); S.C. Code Ann. § 11-11-156(C)
(Supp. 2007) ("Revenues received by the county must be used to provide a
property tax credit against the property tax liability for county operations on
owner-occupied residential property classified for property tax purposes
pursuant to Section 12-43-220(c)."); S.C. Code Ann. § 12-43-220(c)(2)(i)
(Supp. 2010) ("To qualify for the special property tax assessment ratio
allowed by this item, the owner-occupant must have actually owned and occupied
the residence as his legal residence and been domiciled at that address for
some period during the applicable tax year."); S.C. Code Ann. §
12-43-220(c)(3) (Supp. 2010) ("[A] taxpayer may apply for a refund of
property taxes overpaid because the property was eligible for the legal
residence assessment ratio. . . . The taxpayer must establish that the property
in question was in fact his legal residence and where he was domiciled.");
S.C. Code Ann. § 7-1-25(A) (Supp. 2010) (noting that a person's residence is
his or her domicile and a person can have only one domicile, which is a fixed
home where he or she has an intention to return when absent). 

AFFIRMED.

HUFF, SHORT,
and PIEPER, JJ., concur.

[1] We decide this case without oral argument pursuant to
Rule 215, SCACR.