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BUIST v. HUGGINS

No. 26097.

367 S.C. 268 (2006)

625 S.E.2d 636

Thomas G. BUIST, Petitioner, v. Michael HUGGINS, in his capacity as Assessor for Charleston County, Peggy A. Moseley, in her capacity as Auditor for Charleston County, Andrew C. Smith, in his capacity as Treasurer for Charleston County, the Board of Assessment Appeals for Charleston County, and the County of Charleston, a political subdivision, Respondents. Worsley Co. Inc., As Assignee and Edgar A. Buck and Margaret B. Buck as Assignor and in their own rights as they may appear, Petitioners, v. Dorchester County Assessor and Dorchester County Auditor, Respondents.

Supreme Court of South Carolina.

Decided January 9, 2006.

Attorney(s) appearing for the Case

G. Trenholm Walker, Andrew K. Epting, Jr., and Amanda R. Maybank, all of Pratt-Thomas, Epting & Walker, P.A., of Charleston, for Petitioners.

Bernard Eugene Ferrara, Jr., and Joseph Dawson, III, of N. Charleston, and John G. Frampton, of Chellis & Frampton, of Summerville, for Respondents.

Justice WALLER:

We granted a writ of certiorari to review the Court of Appeals' decision in Buist v. Huggins et. al., Op. No. 2003-UP-533 (S.C. Ct.App. filed Sept. 4, 2003), in which the Court of Appeals held the Administrative Law Judge (ALJ) lacked subject matter jurisdiction to review a county's assessment of interest for the redemption of property from a delinquent tax sale pursuant to S.C.Code Ann. § 12-51-90 (2000). We affirm in result, as modified...

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