Clarendon County Ex Rel. Clarendon County Assessor v. Tykat, Inc.

This is a consolidated appeal from an ad valorem tax assessment. Tykat, Inc., appeals the Administrative Law Court’s decision upholding Clarendon County’s tax assessment on real property Tykat leased from the South Carolina Public Service Authority. Tykat contends the leased property was exempt from tax because the South Carolina Public Service Authority is constitutionally exempt from paying taxes and because Tykat’s use of the property may be classified as a public purpose. Clarendon County (through its Assessor) cross-appeals the Administrative Law Court’s denial of its request for…