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HOCK RH, LLC v. S.C. DEPT. OF REVENUE

Opinion No. 5547.

423 S.C. 208 (2018)

813 S.E.2d 540

HOCK RH, LLC, and York Preparatory Academy, Appellants, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of South Carolina.

Filed March 28, 2018.

Attorney(s) appearing for the Case

Stephen M. Cox , of Robinson Bradshaw & Hinson, PA, of Rock Hill, for Appellants.

Sean G. Ryan and Jason Phillip Luther , both of the South Carolina Department of Revenue, of Columbia, for Respondent.

York Preparatory Academy (YPA) and Hock RH, LLC (Hock) appeal an order of the administrative law court (ALC) affirming the South Carolina Department of Revenue's (DOR's) denial of Appellants' tax protest and request for a refund of 2013 property taxes paid on property leased by YPA, a public charter school. Appellants argue they are...

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