Charleston County Assessor, Petitioner-Respondent v. University Ventures, LLC, Respondent-Petitioner.

Summary

The South Carolina Supreme Court affirmed the Court of Appeals, modifying its determination of the calendar years that comprise the 2010 reassessment cycle and confirming that the value of the property’s improvements controls over the reassessment program’s uniform date of value, thereby upholding the $8,180,000 valuation.