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LINDSEY v. SOUTH CAROLINA TAX COM'N

No. 2208.

448 S.E.2d 577 (1994)

John R. LINDSEY, Assessor for Charleston County, Respondent, v. SOUTH CAROLINA TAX COMMISSION and Mark T. Smith, Defendants, of whom South Carolina Tax Commission is, Appellant.

Court of Appeals of South Carolina.

Decided July 25, 1994.

Attorney(s) appearing for the Case

Chief Deputy Atty. Gen., Ray N. Stevens and Deputy Atty. Gen., Ronald W. Urban, of South Carolina Tax Comm'n, Columbia, for appellant.

Charleston County Atty. A. Arthur Rosenblum and Asst. Charleston County Atty. Anne G. H. Rounds, Charleston, for respondent.

SHAW, Judge:

This appeal concerns the issue of whether an appeal to the Board of Assessment Appeals (the Board) under S.C.Code Ann. § 12-43-300(A) (Supp.1993) was timely commenced. The Board found the appeal was not timely and denied the request for relief. Mark T. Smith, as agent for a group of taxpayers, appealed to the South Carolina Tax Commission (the Commission). The Commission reversed the Board, finding the appeal was timely. The assessor petitioned the...

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