Jasper County Tax Assessor v. Westvaco Corp.

Gregory, Chief Justice:

This appeal is from an order of the circuit court affirming the South Carolina Tax Commission’s interpretation of S.C. Code Ann. § 12-43-230(a) (Supp. 1990) regarding an agricultural use assessment for real property. We affirm.

Respondent Westvaco Corporation owns 51,600 acres of timberland in Jasper County. In May 1989, it received notice from appellant Jasper County Tax Assessor (Assessor) that this acreage would no longer qualify for assessment as agricultural land because Westvaco had leased hunting rights on the land to various hunting clubs. Westvaco appealed to…