Kiawah Resort Associates v. South Carolina Tax Commission

How courts have described this case

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

• providing that the appellate court will not consider issues that were not raised to and ruled upon by the administrative agency
• holding issues not raised to or ruled on by administrative agency will not be addressed on appeal by an appellate court
• applying this rule to judicial review by the circuit court of an administrative agency decision
• the circuit court ordinarily may not consider issues that were not raised to and ruled on by the administrative agency
• “As such, the circuit court, like this Court, has a limited scope of review, and cannot ordinarily consider issues that were not raised to and ruled on by the administrative agency.”

Source: CourtListener parenthetical corpus (CC0).