Ford v. Beaufort County Assessor

Gregory and Leslie Ford appeal an order issued by the Administrative Law Court (ALC) upholding the decision of the *510Beaufort County Assessor (Assessor) to assess their property at the six-percent ratio instead of the four-percent ratio allowed for a legal residence. We affirm.

FACTS AND PROCEDURAL HISTORY

The Fords own a residence on Hilton Head Island. It is their legal residence and domicile. They purchased the property in 2003 and built their house on it in 2005. Initially, they lived in their home the entire year and never rented it out to others.

During the summer of 2008, the Fords leased…