Hull v. Spartanburg County Assessor

CURETON, A.J.:

James M. Hull appeals the circuit court’s order affirming the Administrative Law Judge’s (ALJ) order valuing Hull’s property for the 2002 tax year. Hull contends the ALJ erred in failing to take into account the lessee’s, K-Mart’s, financial difficulties and the special purpose of the building in determining the value of the property. We affirm.

FACTS

This appeal arises from a dispute regarding the 2002 tax valuation of the land and buildings located on Spartanburg County, Tax Parcel 6-20-08-004.01. The owner of the leasehold estate for the property is H/S Super Spartanburg, L.P.,…