Legal Opinion
Reliance Insurance v. Smith
Court of Appeals of South Carolina
Decided June 30, 1997No. 2694PublishedCited by 14 opinions
1Opinion of the Court
HOWELL, Chief Judge:
Reliance Insurance Company (Reliance) appeals from the property tax valuation of its Harbison Court Shopping Center (the Property), located in Lexington County. The Lexington County Department of Assessment and Equalization (the Assessor) originally appraised the Property for the 1992 tax year at $9,000,000. Reliance appealed to the Lexington County Assessment Appeals Board, and the Board lowered the valuation of the property to $8,000,00o. 1 The Assessor appealed, seeking a contested case hearing before an Administrative Law Judge (ALJ). The ALJ valued the property at…
2Cases cited11 opinions
- Sunday Lake Iron Co. v. Township of WakefieldSupreme Court of the United States · 1918
- Lark v. Bi-Lo, Inc.Supreme Court of South Carolina · 1981
- Rutledge v. St. Paul Fire & Marine InsuranceCourt of Appeals of South Carolina · 1985
- Cheuk Wai Chan v. ThompsonCourt of Appeals of South Carolina · 1990
- Grayson v. Carter Rhoad FurnitureSupreme Court of South Carolina · 1995
6 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Brown v. South Carolina Department of Health & Environmental ControlSupreme Court of South Carolina · 2002
- Al-Shabazz v. StateSupreme Court of South Carolina · 2000
- Converse Power Corp. v. South Carolina Department of Health & Environment ControlCourt of Appeals of South Carolina · 2002
- Directv, Inc. v. S.C. Dep't of RevenueCourt of Appeals of South Carolina · 2017
- BE MI, Inc. v. South Carolina Department of RevenueCourt of Appeals of South Carolina · 2014
9 more not listed; retrieve them via the Exa API.