Owen Steel Co. v. S. C. Tax Commission

Bell, Judge:

This action seeks review pursuant to the Administrative Procedures Act of proposed property tax assessments for the tax years 1977 and 1978. The circuit court sustained the Tax Commission’s demurrer to the petition for review. The taxpayer appeals. We reverse and remand.

In 1977 and 1978 the Tax Commission notified Owen of proposed assessments of Owen’s real property in Richland County. In both years, Owen timely appealed the proposed assessments to the Commission, as provided in § 12-37-50, Code of Laws of South Carolina, 1976. By written order the Commission affirmed the…