Opinion
2014-MO-016
06-04-2014
Carolina Walk, LLC and Serrus Carolina Walk, LLC, Appellants, v. Richland County Assessor, Respondent. Appellate Case No. 2012-210327
Burnet R. Maybank, III, and Tanya Amber Gee, of Nexsen Pruet LLC, both of Columbia, for Appellant. Malane S. Pike and John Marion S. Hoefer, of Willoughby Hoefer, of White Rock, for Respondent. K.B. King, of S.C. Realtors Association, for Amicus Curiae.
UNPUBLISHED OPINION
Heard January 21, 2014
Appeal from the Administrative Law Court Deborah Brooks Durden, Administrative Law Judge
Burnet R. Maybank, III, and Tanya Amber Gee, of Nexsen Pruet LLC, both of Columbia, for Appellant.
Malane S. Pike and John Marion S. Hoefer, of Willoughby Hoefer, of White Rock, for Respondent.
K.B. King, of S.C. Realtors Association, for Amicus Curiae.
MEMORANDUM OPINION
PER CURIAM
We affirm pursuant to Rule 220(b)(1), SCACR, and the following authorities: Smith v. Newberry Cnty. Assessor, 350 S.C. 572, 577–79, 567 S.E.2d 501, 504–05 (Ct. App. 2002) (noting that in cases involving property valuation for the purpose of tax assessment, the Administrative Law Court (ALC) conducts a de novo hearing and serves as the fact-finder as to property value) (citation omitted); Risher v. S.C. Dep't of Health & Envtl. Control, 393 S.C. 198, 204–10, 712 S.E.2d 428, 431–34 (2011) (finding a decision of the ALC must be upheld if it is supported by substantial evidence in the record and noting that where conflicting evidence exists as to a factual issue, the Court's substantial evidence standard of review defers to the findings of the fact-finder).
AFFIRMED.
PLEICONES, Acting Chief Justice, BEATTY, KITTREDGE, HEARN, JJ., and Acting Justice James E. Moore, concur.