within 15 miles of Irmo practice in Tax South Carolina

... A. Tykat Appeal. Article X, section 1 of the South Carolina Constitution permits the General Assembly to "provide for the ad valorem taxation by the State or any of its subdivisions of all real and personal property." Article X, section 3 then provides, in relevant part: ...

... A. Tykat Appeal. Article X, section 1 of the South Carolina Constitution permits the General Assembly to "provide for the ad valorem taxation by the State or any of its subdivisions of all real and 24 personal property." Article X, section 3 then provides, in relevant part: ...

... 1. As to whether the ALC erred in determining the value of the Property for taxation purposes: SC Code Ann. ... 2008) (stating fair market value is the measure for taxation purposes); Smith v. Newberry County Assessor, 350 SC 572, 577-78, 567 SE2d 501, 504 (Ct. App. ...