Montgomery v. Spartanburg County Assessor

LOCKEMY, C.J.:

In this action from the Administrative Law Court (ALC), the Spartanburg County Assessor (Assessor) appeals the ALC’s order granting William J. Montgomery’s motion for summary judgment. Assessor argues the ALC erred in its definition of “fair market value for agricultural purposes” in section 12-43-220(d) of the South Carolina Code (2014). We reverse.

I. FACTS/PROCEDURAL HISTORY

Montgomery owns a tree farm located in Pauline, South Carolina. The property includes three buildings—two storage buildings for farm equipment and one mobile home that is used as an office for the farming…