Legal Opinion
Smith v. Newberry County Assessor
Court of Appeals of South Carolina
Decided June 3, 2002No. 3513PublishedCited by 4 opinions
1Opinion of the CourtHearn, C.J.
The Newberry County Tax Assessor (Assessor) appeals from a circuit court order affirming the Administrative Law Judge’s (ALJ) valuation of property at $269 per waterfront foot. We affirm.1
FACTS
In 1996 Howitt and Hazeleen Smith, purchased a lot and two thirds of an adjoining lot located in Summerset Bay development on Lake Greenwood for $76,000. The Smiths testified that they knew $76,000 was higher than the amount paid for the most attractive lot in the development, but they were not concerned because they purchased their property for sentimental reasons and were not interested in resale.
For…
2Cases cited6 opinions
- Holy Loch Distributors, Inc. v. HitchcockSupreme Court of South Carolina · 2000
- Grayson v. Carter Rhoad FurnitureSupreme Court of South Carolina · 1995
- Reliance Insurance v. SmithCourt of Appeals of South Carolina · 1997
- Byerly Hospital v. South Carolina State Health & Human Services Finance CommissionSupreme Court of South Carolina · 1995
- Belk Department Stores v. TaylorSupreme Court of South Carolina · 1972
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3Cited by4 opinions
- Charleston Cnty. Assessor v. Univ. Ventures, LLCCourt of Appeals of South Carolina · 2017
- Charles R. and Linda D. Wright v. Angela Banks, AssessorWest Virginia Supreme Court · 2013
- Charles R. and Linda D. Wright v. Angela Banks, AssessorWest Virginia Supreme Court · 2013
- Richland County Assessor v. HullSupreme Court of South Carolina · 2014