§ 12-60-3310 Requesting contested case hearing
§ 12-60-3312 Contested hearings open to public
§ 12-60-3320 Stipulation of facts and issues in contested cases
§ 12-60-3330 Administrative law judge may request department’s participation in property tax matters; department may intervene
§ 12-60-3340 Contested case hearings; rules
§ 12-60-3350 Costs or disbursements are not allowed; exceptions
§ 12-60-3360 Decisions by the Administrative Law Court available to public
§ 12-60-3370 Bond required prior to appeal to court of appeals
§ 12-60-3380 Appeal of decision to court of appeals
§ 12-60-3390 Dismissal of action covered by chapter brought in circuit court
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Terms Used In South Carolina Code > Title 12 > Chapter 60 > Article 13 - Procedures in Revenue Cases Administrative Law Court

  • Administrative Law Court: means the Administrative Law Court created by § 1-23-500. See South Carolina Code 12-60-30
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Arrest: Taking physical custody of a person by lawful authority.
  • assessor: means a county officer or official who issues an official property tax assessment for real property. See South Carolina Code 12-60-30
  • auditor: means a county officer or official who issues an official property tax assessment for personal property. See South Carolina Code 12-60-30
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Department: means the South Carolina Department of Revenue. See South Carolina Code 12-60-30
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state.
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Property tax: means ad valorem taxes on real and personal property. See South Carolina Code 12-60-30
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Service of process: The service of writs or summonses to the appropriate party.
  • Statute: A law passed by a legislature.
  • taxes: means taxes, licenses, permits, fees, or other amounts, including interest, regulatory and other penalties, and civil fines, imposed by this title, or subject to assessment or collection by the department. See South Carolina Code 12-60-30
  • Taxpayer: includes a licensee and an applicant for a license, issued by or administered by the department. See South Carolina Code 12-60-30
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.