Taylor v. Aiken County Assessor

D. Michael Taylor (“Taylor”), appearing pro se, appeals the Administrative Law Court’s (ALC) finding that Taylor lacked standing to challenge the 2010 property appraisal and tax assessment for a property he purchased on September 7, 2010. Taylor argues that he has standing despite not owning the *561property on December 31, 2009, when the tax was levied. We reverse and remand.

FACTS / PROCEDURAL HISTORY

On September 7, 2010, Taylor purchased real property located in Aiken County at a foreclosure sale. The same day, Taylor emailed the Aiken County Tax Assessor (“Assessor”) to “protest the appraised…