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Statutory Interpretation

Court of Appeals of South Carolina
Uncategorized

Mt. Pleasant Investments v. Charleston County Assessor — ATI Exemption Caps Tax Value at Pre-Sale Baseline, Not Pre-Sale Plus Pre-ATI Improvements

The South Carolina Court of Appeals reversed the Administrative Law Court’s property tax ruling, holding that the “current fair market value” floor for the ATI exemption is the pre-sale value on the assessor’s books—not that value inflated by improvements the prior owner completed before the sale closed. Because the improvements were already incorporated into the ATI fair market value of $8,034,000 used to compute the exemption value, the Assessor’s approach of re-adding them to the current fair market value floor impermissibly double-counted them. The taxable value for tax year 2022 was $6,063,000, not $6,821,000.

Wyoming Supreme Court
Uncategorized

In the Interest of RCR — Wyoming Boys’ School Cannot Hold Alleged Delinquents Before Adjudication

The Wyoming Supreme Court reversed a contempt order against the Wyoming Boys’ School for refusing to admit an alleged delinquent juvenile before adjudication. The court held that Wyoming law expressly prohibits pre-adjudication placement at WBS, which is a reformatory for adjudicated delinquents — not a juvenile detention facility — and that the juvenile court abused its discretion by ordering such placement. All three exceptions to the mootness doctrine applied, allowing the court to reach the merits despite the case having been resolved below.

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