Sonoco Products Co. v. South Carolina Department of Revenue

In this property tax assessment case, the South Carolina Department of Revenue (the Department) appeals the circuit court’s order which reversed the Administrative Law Court’s (ALC) order. The circuit court held that Sonoco Products Company’s (Sonoco’s) office and order fulfillment center buildings are not contiguous to its plant site and, thus, should be assessed at a 6 percent ratio as opposed to a 10.5 percent ratio. This Court certified the case from the Court of Appeals. We reverse the decision of the circuit court.

FACTUAL/PROCEDURAL HISTORY

Sonoco operates a manufacturing facility in…