Lindsey v. South Carolina Tax Commission

Shaw, Judge:

This appeal concerns the issue of whether an appeal to the Board of Assessment Appeals (the Board) under S.C. Code Ann. § 12-43-300(A) (Supp. 1993) was timely commenced. The Board found the appeal was not timely and denied the request for relief. Mark T. Smith, as agent for a group of taxpayers, appealed to the South Carolina Tax Commission (the Commission). The Commission reversed the Board, finding the appeal was timely. The assessor petitioned the circuit court for judicial review. The circuit court reversed the Commission, finding the appeal untimely. We reverse and remand.1

The…