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RICHLAND COUNTY ASSESSOR v. HULL

No. 2014-MO-018.

408 S.C. 405 (2014)

759 S.E.2d 745

RICHLAND COUNTY ASSESSOR, Respondent, v. James M. HULL, d/b/a Hull Storey Gibson Companies, LLC, Appellant.

Supreme Court of South Carolina.

Decided June 18, 2014.

Attorney(s) appearing for the Case

Timothy E. Madden , of Nelson Mullins Riley & Scarborough, LLP, of Greenville, and Matthew W. Matson , of Augusta, GA, for Appellant.

John M.S. Hoefer , of Willoughby & Hoefer, PA, of Columbia, and Malane S. Pike , of White Rock, for Respondent.

PER CURIAM.

The appellant challenges an administrative law court's (ALC) order finding the respondent correctly valued the appellant's land for property tax purposes. We affirm pursuant to Rule 220(b)(1), SCACR, and the following authorities:

1. Determination of property values: S.C.Code Ann. § 1-23-610(B) (Supp.2013) ("The Court may not substitute its judgment for the judgment of the [ALC] as to the weight of the evidence on questions of fact."); S...

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