LINDSEY v. SOUTH CAROLINA TAX COMMISSION

23261

302 S.C. 274 (1990)

395 S.E.2d 184

John R. LINDSEY, as Assessor for Charleston County, Appellant v. The SOUTH CAROLINA TAX COMMISSION, Charleston County Board of Assessment Appeals and Commonwealth II, a South Carolina Limited Partnership, Respondents.

Supreme Court of South Carolina.

Decided August 27, 1990.


Attorney(s) appearing for the Case

A. Arthur Rosenblum, Charleston, for appellant.

Chief Deputy Atty. Gen. Joe L. Allen, Jr., Asst. Atty. Gen. Ronald W. Urban, Columbia, for S.C. Tax Comm'n.

Henry B. Smythe, Jr. and Ben A. Hagood, Jr., Charleston, for Commonwealth II.


Heard May 8, 1990.

Decided Aug. 27, 1990.

GREGORY, Chief Justice:

This appeal involves the valuation of real property for the 1987 tax year. We affirm.

On December 31, 1986,1 respondent Commonwealth II (Taxpayer) owned a 72.882 acre tract of land in Charleston County that was divided into fifty-three lots. The county conditionally approved a subdivision plat in October...

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