South Carolina General Assembly
117th Session, 2007-2008

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Bill 4499

Indicates Matter Stricken
Indicates New Matter


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

Indicates Matter Stricken

Indicates New Matter

COMMITTEE REPORT

May 28, 2008

H. 4499

Introduced by Rep. Kirsh

S. Printed 5/28/08--S.

Read the first time April 24, 2008.

            

THE COMMITTEE ON FINANCE

To whom was referred a Bill (H. 4499) 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, etc., respectfully

REPORT:

That they have duly and carefully considered the same and recommend that the same do pass with amendment:

Amend the bill, as and if amended, by striking SECTION 1 and inserting:

/        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."                /

Renumber sections to conform.

Amend title to conform.

HUGH K. LEATHERMAN, SR. for Committee.

            

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.

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.    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."

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

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