OWEN STEEL CO., INC. v. S.C. TAX COMM.

0116

281 S.C. 80 (1984)

313 S.E.2d 636

OWEN STEEL COMPANY, INC., Appellant, v. S.C. TAX COMMISSION, Respondent.

Court of Appeals of South Carolina.

March 5, 1984.


Attorney(s) appearing for the Case

George S. King, Jr., and Elizabeth A. Carpentier, of Boyd, Knowlton, Tate & Finlay, Columbia, for appellant.

Atty. Gen. T. Travis Medlock, Retired Atty. Gen. Daniel R. McLeod, Deputy Atty. Gen. Joe L. Allen, Jr., and Asst. Atty. Gen. Ronald W. Urban, Columbia, for respondent.


March 5, 1984.

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...

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