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CLOYD v. MABRY

1125

295 S.C. 86 (1988)

367 S.E.2d 171

John CLOYD, as Richland County Assessor, Appellant v. Wayne T. MABRY, Richard O. Westfall, Patricia P. Lide, A. Richard Johnston, Jr., Henry D. Foster, Jr., Charles J. Brooks, Vivian G. Chase, and Charles E. Carpenter, Jr., Respondents.

Court of Appeals of South Carolina.

Decided April 4, 1988.

Attorney(s) appearing for the Case

Asst. Co. Atty. Larry C. Smith, of Richland Co. Attys. Office, Columbia, for appellant.

Charles E. Carpenter, Jr., and Pearce W. Fleming, Columbia, for respondents.

Heard December 15, 1987.

Decided April 4, 1988.

BELL, Judge:

This is a proceeding for judicial review pursuant to the Administrative Procedures Act.1 John Cloyd, the Richland County Assessor, appeals the decision of the circuit court affirming a final agency action of the South Carolina Tax Board of Review, which reduced the assessed valuation of land and improvements on eight residential properties in Richland County....

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