By DAVID WILLIAMS
Anderson Independent-Mail
October 11, 2006

WALHALLA — Acting on a South Carolina Attorney General's opinion, S.C. Rep. Bill Sandifer, R-Seneca, and Rep. Bill Whitmire, R-Walhalla, have asked the Oconee County assessor's office to stop telling taxpayers who inquire about an appeal that their appeal could affect the assessment of their neighbors' properties.

The county's legislative delegation, including S.C. Sen. Thomas Alexander, R-Walhalla, is also asking for an immediate recall of any second reassessment notices sent as a result of appeal — complete with a note of apology and an explanation that the second reassessment notice was done improperly.

"I regret that the situation has deteriorated to such a level as to require my obtaining an attorney general's opinion in order to protect the rights of the citizens and taxpayers of Oconee County," Rep. Sandifer said in his letter to Oconee County Administrator Tom Hendricks and Tax Assessor Leslie Smith.

Mr. Hendricks said the delegation's request has been turned over to the South Carolina Department of Revenue, which is conducting a second review of the county's reassessment process. That review was requested by the delegation.

Cydney Milling, assistant attorney general, and Robert D. Cook, assistant deputy attorney general, who reviewed the state law, said they did not find a provision allowing an assessor in his or her examination of the value of a taxpayer's property to reassess neighboring properties.

Mr. Smith has also sent a letter to the Department of Revenue along with the attorney general's opinions addressing "spot reassessments."

Mr. Hendricks said no one has been penalized based on the action of his or her neighbor. However, he did say problems with the assessment computer software and errors made by computer operators have shown other reassessment errors when someone asked for an appeal.

Rep. Sandifer said he asked for the attorney general's opinion and that he and Rep. Whitmire met with Mr. Hendricks and Mr. Smith Wednesday to discuss the lawmakers' requests.

Sen. Alexander was out of town Wednesday and unavailable for comment.

"What I'm concerned about is when neighbors have similar pieces of property and one is over what the other is being assessed and the county simply raises your neighbor's assessment," Rep. Sandifer said. "That has happened. It intimidates people and it has an adverse affect on their neighbor. It's a terrible, terrible situation."

Mr. Hendricks said the county assessor's office has received about 1,800 appeals on nearly 70,000 taxable properties. He said the county would have the tax notices calculated in the next 10 to 14 days and that they would be in the mail by the end of the month.

"The bottom line is whatever the law says, we will follow it to the letter," Mr. Hendricks said.

Rep. Sandifer urged residents to wait on their tax bills before deciding whether or not to appeal.

"We have gotten some people who are confused and think the assessed value is the tax and that is not the case," Rep. Sandifer said. "It's hard to understand the numbers until you can compare last year's tax bill with this year's."

Rep. Sandifer also called the Oconee County Council's proposed ordinance to extend the appeal period by three months an appropriate decision. The current appeal period ends at the end of November while the extended appeal period would set a February 2007 deadline.

Rep. Sandifer said there is a four-step appeal process that includes filing the initial written appeal and if there is no agreement, a second appeal includes someone from the assessor's office inspecting the property. If there is still no agreement, a third appeal can go to the county's nine-member Board of Assessment Appeals. If the reassessment is still not settled, the property owner can appeal to the state's administrative law court.

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