Segars v. Beaufort County

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

Thaddeus Segars and Kellie Segars, Appellants,

v.

Beaufort County Assessor, Respondent.

Appellate Case No. 2010-166947

Appeal From The Administrative Law Court
Carolyn C. Matthews, Administrative Law Judge

Unpublished Opinion No. 2013-UP-426
Heard October 15, 2013 – Filed November 20, 2013

AFFIRMED

Gregory Michael Galvin, of Galvin Law Group, Inc., of
Bluffton, for Appellants.

Stephen P. Hughes and William T. Young, III, both of
Howell, Gibson & Hughes, PA, of Beaufort, for
Respondent.

PER CURIAM: Thaddeus Segars and Kellie Segars appeal an order issued by the
Administrative Law Court (ALC) upholding the Beaufort County Assessor's
valuations of two parcels of real estate. The Segars, who purchased interests in the
lots in 2004, argue the Beaufort County Assessor, the Beaufort County Board of
Assessment, and the ALC misapplied the statutory definition of "fair market
value."

We affirm the order of the ALC pursuant to Rule 220(b)(1), SCACR, and the
following authorities: S.C. Code Ann. § 1-23-610(B) (Supp. 2012) (setting forth
the standard of review that this court is to apply to appeals from the ALC); S.C.
Code Ann. § 12-37-930 (Supp. 2012) (stating that for taxation purposes, the "true
value" of property is the price at which the property would sell "following
reasonable exposure to the market, where both the seller and the buyer are willing,
are not acting under compulsion, and are reasonably well informed of the uses and
purposes for which it is adapted and for which it is capable of being used");
Murphy v. S.C. Dep't of Health & Envtl. Control, 396 S.C. 633, 639, 723 S.E.2d
191, 194 (2012) ("'As to factual issues, judicial review of the administrative agency
orders is limited to a determination [of] whether the order is supported by
substantial evidence.'" (quoting MRI at Belfair, LLC v. S.C. Dep't of Health &
Envtl. Control, 379 S.C. 1, 6, 664 S.E.2d 471, 473 (2008))); id. at 639, 723 S.E.2d
at 194-95 ("When finding substantial evidence to support the ALC's decision, the
Court need only determine that, based on the record as a whole, reasonable minds
could reach the same conclusion." (citing Hill v. S.C. Dep't of Health & Envtl.
Control, 389 S.C. 1, 9-10, 698 S.E.2d 612, 617 (2010))); Cloyd v. Mabry, 295 S.C.
86, 88, 367 S.E.2d 171, 173 (Ct. App. 1988) ("A taxpayer contesting an assessment
has the burden of showing that the valuation of the taxing authority is incorrect.").

AFFIRMED.

SHORT, WILLIAMS, and THOMAS, JJ., concur.