South Carolina Tax Commission v. South Carolina Tax Board of Review

Harwell, Justice:

Appellants allege that the circuit court erred by holding that respondent correctly assessed ad valorem, taxes on appellant Guignard’s personal property in accordance with the formula in South Carolina Code Ann. § 12-37-930 (1976).

After reviewing the record, we conclude that the February 4, 1980 order of Judge Ralph King Anderson properly sets forth and disposes of all issues submitted to this Court. Let his order be reprinted herewith as our directive.

Lewis, C.J., and Littlejohn, Ness and Gregory, JJ., concur.

ORDER OF JUDGE ANDERSON

The South Carolina Tax Commission…