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CHARLESTON COUNTY ASSESSOR v. UNIVERSITY

Opinion No. 5516.

421 S.C. 194 (2017)

805 S.E.2d 216

CHARLESTON COUNTY ASSESSOR, Appellant, v. UNIVERSITY VENTURES, LLC, Respondent.

Court of Appeals of South Carolina.

Filed September 14, 2017.

Rehearing Denied October 19, 2017.

Attorney(s) appearing for the Case

Bernard E. Ferrara, Jr. , Joseph Dawson, III , Austin Adams Bruner , and Johanna Serrano Gardner , all of North Charleston, for Appellant.

Morris Arthur Ellison and William Thomas Dawson, III , both of Womble Carlyle Sandridge & Rice, LLP, of Charleston, for Respondent.

In this tax reassessment case, the Charleston County Assessor (the Assessor) appeals the administrative law court (ALC) finding the assessed value for 2011 of property owned by University Ventures LLC was incorrect. The Assessor contends the ALC erred in determining (1) the reassessment cycle at issue began in 2005 and (2) the property...

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