Clarendon County v. TYKAT

Appellant-Respondent Tykat, Inc. appealed an Administrative Law Court's (ALC) decision that upheld Clarendon County's tax assessment on real property Tykat leased from the South Carolina Public Service Authority.  Tykat contended the leased property was exempt from tax because the South Carolina Public Service Authority is constitutionally exempt from paying taxes and because Tykat's use of the property may be classified as a public purpose.  Clarendon County (through its Assessor) cross-appealed the Administrative Law Court's denial of its request for attorneys' fees and costs. Upon review of the lower court's record and the applicable legal authority, the Supreme Court affirmed the decision of the ALC.  Based on the limited challenge raised by Tykat, its leasehold interest was subject to ad valorem taxation under the plain language of section 12-37-950 of the South Carolina Code (2000):  "[t]hus, [the Court was] bound to apply the statute as written." Furthermore, the Court affirmed the denial of Clarendon County's request for attorneys' fees and costs.