Haywood Mall Associates v. South Carolina Tax Commission

Gardner, Judge:

Haywood Mall Associates (Haywood) is a shopping mall; it appeals from two property tax assessments which were affirmed by the Greenville County Board of Assessment, by the South Carolina Tax Commission and by the Court of Common Pleas. The Court of Common Pleas consolidated the two issues which are now before us on appeal. We affirm.

Our standard of review is statutorily set forth by Section 1-23-380, Code of Laws of South Carolina (1976), as amended, of the Administrative Procedures Act, which provides in pertinent part the following:(g) The court shall not substitute its…