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Columbia Developers, Inc. v. Elliott, 269 S.C. 486, 238 S.E.2d 169

Facts

The appellant taxpayer completed five additional floors of a building in Columbia, which were assessed for taxation in 1972. However, due to an oversight, these floors were not included in the auditor's rolls for the tax years 1972 and 1973, leading to taxes being levied based on the previous assessed value. In 1974, the Assessor notified the taxpayer of the error and the back taxes owed, but the taxpayer did not pursue administrative remedies and instead paid the taxes under protest, leading to the lawsuit.

Appellant taxpayer completed five additional floors of a multi-story building located in Columbia and had the additional floors ready for occupancy during the calendar year 1971. Pursuant to Act No. 39 of the 1969 Acts of the General Assembly (Section 65-1620.6, 1962 Code of Laws of South Carolina, 1975 Supp.) the Assessor for Richland County assessed these five additional floors and on September 15, 1972, gave appellant, who is the owner, notice of such.

Issue

Did the trial court err in determining that the taxpayer was required to exhaust all available administrative remedies before seeking judicial relief?

Appellant contends the trial judge erred in concluding taxpayer was required to exhaust all administrative remedies before seeking relief in the courts.

Rule

A party must exhaust all available administrative relief before seeking relief in the courts, especially in cases involving mixed questions of law and fact.

As a rule, a party must exhaust all available administrative relief before seeking relief in the courts.

Analysis

The court applied the rule of exhaustion of administrative remedies, noting that the taxpayer had been informed of the necessary steps to challenge the assessment but failed to comply. The court emphasized that the actions of the Richland County taxing authorities were authorized by law, and the taxpayer's failure to pursue administrative remedies precluded judicial relief.

The lower court determined appellant was precluded from seeking relief in the courts under Section 65-2661 through 65-2663, 1962 Code of Laws of South Carolina, as amended (now codified as Section 12-47-210 through 12-47-230, 1976 Code) because of its failure to exhaust all available administrative remedies.

Conclusion

The Supreme Court affirmed the lower court's decision, concluding that the trial court did not abuse its discretion in dismissing the taxpayer's complaint.

Affirmed.

Who won?

The respondents (City and County Treasurers) prevailed because the court found that the taxpayer failed to exhaust administrative remedies and that the taxing authorities acted within their legal authority.

The lower court further concluded appellant had no substantive claim because the actions of the Richland County taxing authorities were properly authorized by Section 65-1776, 1962 Code (Section 12-39-220, 1976 Code) which provides in part as follows: If the county auditor shall at any time discover that any real estate or new structure, duly returned and appraised for taxation, has been omitted from the duplicate he shall immediately charge it on the duplicate with the taxes of the current year and the simple taxes of each preceding year it may have escaped taxation.

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