S.C. TAX COMM. v. S.C. TAX BOARD REVIEW

0461, 0540

287 S.C. 415 (1985)

339 S.E.2d 131

SOUTH CAROLINA TAX COMMISSION, Appellant, v. SOUTH CAROLINA TAX BOARD OF REVIEW, Baker and Baker, David Baker, Lee J. Baker, Deborah Ann Baker, Kenneth E. Baker, Frank W. Baker, John D. Baker, Dale A. Baker, Gail B. Anastasion, Janna B. Creech, and Laurie A. Baker, of whom Baker and Baker, David Baker, Lee J. Baker, Deborah Ann Baker, Kenneth E. Baker, Frank W. Baker, John D. Baker, Dale A. Baker, Gail B. Anastasion, Janna B. Creech, and Laurie A. Baker, are Respondents.

Court of Appeals of South Carolina.

Decided May 7, 1985.


Attorney(s) appearing for the Case

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 appellant.

Steven M. Anastasion of Callison, Tighe & Rush, Columbia, for respondents.

J.D. Todd, Jr. and Jack H. Tedards, Jr., of Leatherwood, Walker, Todd & Mann, Greenville, amicus curiae.


Heard Oct. 16, 1984.

Decided May 7, 1985.

On Petition For Rehearing Aug. 21, 1985.

GARDNER, Judge:

The respondent Baker and Baker (Baker)1 is a South Carolina general partnership which owns an office building in Columbia, S.C. Approximately 61 percent of the net rental space of the building is leased by long-term leases to a utility and for this reason the property was appraised for ad valorem taxes by...

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