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JASPER COUNTY TAX ASSESSOR v. WESTVACO CORP.

23454

305 S.C. 346 (1991)

409 S.E.2d 333

JASPER COUNTY TAX ASSESSOR, Appellant v. WESTVACO CORPORATION and South Carolina Tax Commission, Respondents.

Supreme Court of South Carolina.

Decided August 12, 1991.

Attorney(s) appearing for the Case

Darrell Thomas Johnson, Jr., Hardeeville, for appellant.

Joe L. Allen, Jr. and Ronald W. Urban, Columbia, for respondent S.C. Tax Com'n.

G. Dana Sinkler and Elizabeth T. Thomas, Charleston, for respondent Westvaco Corp.

Heard June 14, 1991.

Decided Aug. 12, 1991.

GREGORY, Chief Justice:

This appeal is from an order of the circuit court affirming the South Carolina Tax Commission's interpretation of S.C. Code Ann. § 12-43-230(a) (Supp. 1990) regarding an agricultural use assessment for real property. We affirm.

Respondent Westvaco Corporation owns 51,600 acres of timberland in Jasper County. In May 1989, it received...

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