Dorchester County Assessor v. Middleton Place Equestrian Center, LLC

McDonald, j.

The Dorchester County Assessor (the Assessor) appeals the Administrative Law Court’s (ALC) order affirming the Dor-chester County Board of Assessment Appeals’ finding that Middleton Place Equestrian Center, LLC (Middleton Place) is entitled to retain the “agricultural use” classification for eleven parcels of land that the Assessor attempted to reclassify for the 2012 tax year. The Assessor argues the ALC erred in upholding the application of the agricultural use classification to the parcels at issue because they are dedicated solely to residential use by certain restrictive…