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LINDSEY v. S.C. TAX COMMISSION

23277

302 S.C. 504 (1990)

397 S.E.2d 95

John R. LINDSEY, as Assessor for Charleston County, Appellant v. The SOUTH CAROLINA TAX COMMISSION, Charleston County Board of Assessment Appeals, Tamsburg and Lane Company, A Partnership, Joseph L. Tamsburg, Jr., and Robert C. Lane, Respondents.

Supreme Court of South Carolina.

Decided October 8, 1990.

Attorney(s) appearing for the Case

A. Arthur Rosenblum, Charleston County Atty., Charleston, for appellant.

Chief Deputy Atty. Gen. Joe L. Allen, Jr., and Asst. Atty. Gen. Ronald W. Urban, Columbia, for respondent South Carolina Tax Com'n.

John C. von Lehe, Jr., Charleston, for respondents Tamsburg and Lane, et al.

Heard May 8, 1990.

Decided Oct. 8, 1990.

GREGORY, Chief Justice:

This appeal involves the valuation of real property for the 1987 tax year. We affirm.

The real property in question consists of forty-five units in a multi-family dwelling. Each unit is titled individually in the name of respondent Lane, respondent Tamsburg, or in the name of their partnership, respondent Tamsburg and Lane Company (Taxpayers...

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