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Assessor determination upheld after no-show at York County appeals hearing for parcel 655-00-00-416
Summary
Deputy Assessor Sam McCollum reported the appellant failed to appear; the board entered a default under SC Code section 12-60-2530(C)(4) and upheld the assessor's valuation for parcel 655-00-00-416.
At the May 5 meeting, Deputy Assessor Sam McCollum informed the board that the appellant scheduled for parcel 655-00-00-416 did not appear for the hearing. McCollum invoked a default under SC Code section 12-60-2530(C)(4) and asked the board to uphold the assessor’s valuation.
The York County Board of Assessment and Appeals reviewed the available evidence and "adjudges and decrees" that the valuation as determined by the York County Assessor shall be upheld for parcel 655-00-00-416. The minutes record that the assessor determination was upheld; there was no substitution of evidence or further testimony because the appellant was absent.
Because the action was recorded as a default under the cited statute, the appellant retains whatever further review rights exist under state and county procedures, subject to statutory time limits.
