Brackenbrook North Charleston, LP v. County of Charleston

Acting Chief Justice MOORE,

dissenting:

The majority’s decision requires Taxpayers to pursue administrative remedies by filing claims for refunds with the county assessor under § 12-60-2560. I respectfully dissent.18

*402As the majority points out, Taxpayers’ claims do not involve property tax assessments but instead challenge the proper millage rate to be applied in calculating the amount of tax due. The county assessor has no authority regarding millage rates and relief under § 12-60-2560 is inappropriate. See S.C.Code Ann. § 12-37-90 (2000) (responsibilities and duties of assessors); see also…