FORD v. BEAUFORT COUNTY ASSESSOR

No. 4992.

398 S.C. 508 (2012)

730 S.E.2d 335

Gregory FORD and Leslie Ford, Appellants, v. BEAUFORT COUNTY ASSESSOR, Respondent.

Court of Appeals of South Carolina.

Decided June 27, 2012.

Rehearing Denied August 20, 2012.


Attorney(s) appearing for the Case

John J. Pringle, Jr. , of Columbia, for Appellants.

Stephen P. Hughes and William T. Young, III , of Beaufort, for Respondent.


THOMAS, J.

Gregory and Leslie Ford appeal an order issued by the Administrative Law Court (ALC) upholding the decision of the Beaufort County Assessor (Assessor) to assess their property at the six-percent ratio instead of the four-percent ratio allowed for a legal residence. We affirm.

FACTS AND PROCEDURAL HISTORY

The Fords own a residence on Hilton Head Island. It is their legal residence and domicile...

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