Colonial Pipeline Co. v. SCDOR

Syllabus

The South Carolina Department of Revenue and Aiken, Laurens, Abbeville, Anderson, Greenville, and York Counties appeal the order of the Administrative Law Court (ALC) granting a pollution control property tax exemption to Respondent Colonial Pipeline Company (Colonial), arguing the ALC erred in (1) granting the exemption to a transportation company that is not a production plant (2) not appropriately discounting the exemption based on the dual purpose provision (3) limiting the scope of the contested case hearing and (4) finding Colonial entitled to the exemption despite the failure of the South Carolina Department of Health and Environmental Control to determine the issue. We reverse.