H 4499 General Bill, By Kirsh
 A BILL TO AMEND SECTION 12-60-2545, CODE OF LAWS OF SOUTH CAROLINA, 1976,
 RELATING TO THE AWARDING OF REASONABLE ATTORNEY'S FEES IF A TAXPAYER PREVAILS
 IN THE ASSESSOR'S DENIAL OF AGRICULTURAL USE VALUE OF REAL PROPERTY AND A
 FINDING BY THE ADMINISTRATIVE LAW COURT THAT THE ASSESSOR'S ACTION WAS
 UNREASONABLE, SO AS TO PROVIDE THAT THIS PROVISION APPLIES TO BOTH THE DENIAL
 OF AN APPLICATION FOR AGRICULTURAL USE VALUE AND AN ACTION BY THE ASSESSOR TO
 REMOVE REAL PROPERTY FROM THAT STATUS, TO PROVIDE FOR THE PAYMENT OF EXPENSES
 PLUS ATTORNEY'S FEES, TO PROVIDE FOR THIS REIMBURSEMENT OF ATTORNEY'S FEES AND
 EXPENSES AFTER THE TAXPAYER PREVAILS IN ANY FINAL APPEAL OF THE CONTESTED
 CASE, AND TO ELIMINATE THE REQUIRED FINDING THAT THE ASSESSOR'S DECISION WAS
 NOT REASONABLE.

   01/17/08  House  Introduced and read first time HJ-4
   01/17/08  House  Referred to Committee on Ways and Means HJ-4
   04/17/08  House  Committee report: Favorable with amendment Ways
                     and Means HJ-18
   04/23/08  House  Amended HJ-81
   04/23/08  House  Read second time HJ-83
   04/24/08  House  Read third time and sent to Senate HJ-4926
   04/24/08  Senate Introduced and read first time
   04/24/08  Senate Referred to Committee on Finance
   05/28/08  Senate Committee report: Favorable with amendment
                     Finance SJ-16
   06/03/08  Senate Committee Amendment Adopted SJ-43

Indicates Matter Stricken

Indicates New Matter

COMMITTEE AMENDMENT ADOPTED

June 3, 2008

H. 4499

S. Printed 6/3/08--S.

Read the first time April 24, 2008.

TO AMEND SECTION 12-60-2545, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE AWARDING OF REASONABLE ATTORNEY'S FEES IF A TAXPAYER PREVAILS IN THE ASSESSOR'S DENIAL OF AGRICULTURAL USE VALUE OF REAL PROPERTY AND A FINDING BY THE ADMINISTRATIVE LAW COURT THAT THE ASSESSOR'S ACTION WAS UNREASONABLE, SO AS TO PROVIDE THAT THIS PROVISION APPLIES TO BOTH THE DENIAL OF AN APPLICATION FOR AGRICULTURAL USE VALUE AND AN ACTION BY THE ASSESSOR TO REMOVE REAL PROPERTY FROM THAT STATUS, TO PROVIDE FOR THE PAYMENT OF EXPENSES PLUS ATTORNEY'S FEES, TO PROVIDE FOR THIS REIMBURSEMENT OF ATTORNEY'S FEES AND EXPENSES AFTER THE TAXPAYER PREVAILS IN ANY FINAL APPEAL OF THE CONTESTED CASE, AND TO ELIMINATE THE REQUIRED FINDING THAT THE ASSESSOR'S DECISION WAS NOT REASONABLE.

Amend Title To Conform

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    Section 12-60-2545 of the 1976 Code, as added by Act 57 of 2007, is amended to read:

"Section 12-60-2545.    (A)    Notwithstanding Section 12-60-3350, if a taxpayer appeals a county assessor's decision to remove the agricultural use classification from a property or to deny an application for agricultural use classification, the county shall pay reasonable attorney's fees and expenses if the taxpayer prevails in the contested case hearing and any final appeal thereon and the administrative law judge makes a finding that the county assessor's decision was not reasonable.

(B)    This section is only applicable upon a written finding by the administrative law judge that the county assessor's decision was unreasonable.

(C)    Attorney's fees allowed pursuant to this section must be limited to a reasonable time expended at a reasonable rate. Factors to be applied in determining a reasonable rate include:

(1)    the nature, extent, and difficulty of the case;

(2)    the time devoted;

(3)    the professional standing of counsel;

(4)    the beneficial results obtained; and

(5)    the customary legal fees for similar services.

The administrative law judge must make specific written findings regarding each factor in making the award of attorney's fees."

SECTION    2.    This act takes effect upon approval by the Governor.