Richland County Assessor v. Hull

The appellant challenges an administrative law court’s (ALC) order finding the respondent correctly valued the appellant’s land for property tax purposes. We affirm pursuant to Rule 220(b)(1), SCACR, and the following authorities:

1. Determination of property values: S.C.Code Ann. § 1-23-610(B) (Supp.2013) (“The Court may not substitute its judgment for the judgment of the [ALC] as to the weight of the evidence on questions of fact.”); S.C.Code Ann. § 12-37-930 (2014) (“All property must be valued for taxation at its true value in money which in all cases is the price which the property would…