CFRE, LLC v. Greenville County Assessor

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that a statute \must be read as a whole and sections [that] are part of the same general statutory law must be construed together and each one given effect\ (emphasis added
• holding \[t]ax appeals to the ALC are subject to the [APA]\
• holding \[t]ax appeals to the ALC are subject to the [APA]\
• implying section 12-43-220(c)(l) provides a statutory tax exemption and referencing “our policy of strictly construing tax exemption statutes against the taxpayer”
• stating courts will reject an agency's interpretation if it conflicts with the statute's plain language
• stating courts will reject an agency's interpretation if it conflicts with the statute's plain language

Source: CourtListener parenthetical corpus (CC0).