THIS OPINION HAS NO PRECEDENTIAL VALUE.  IT SHOULD NOT BE CITED OR RELIED ON AS PRECEDENT IN ANY PROCEEDING EXCEPT AS PROVIDED BY RULE 239(d)(2), SCACR.

THE STATE OF SOUTH CAROLINA
In The Court of Appeals

Muriel V. Metts, Respondent,

v.

Charleston County Assessor, Appellant.

Appeal From the Administrative Law Court
 Paige J. Gossett, Administrative Law Judge

Unpublished Opinion No. 2008-UP-640
Submitted November 3, 2008 - Filed November 17, 2008   

AFFIRMED

County Attorney Joseph Dawson, III, Deputy County Attorney Bernard E. Ferrara, Jr., and Assistant County Attorney Bernice M. Jenkins, all of North Charleston, for Appellant.

Muriel V. Metts, pro se, of Sullivans Island, for Respondent

PER CURIAM: The Charleston County Assessor (Assessor) appeals from an order of the Administrative Law Court (ALC) granting Muriel V. Metts a four-percent special property tax assessment ratio.  Metts received the four-percent assessment ratio until 2006.  In 2005, the Legislature amended the tax assessment ratio statute to guarantee a four-percent assessment ratio for properties that otherwise qualified but were rented out for less than fifteen days during the tax year.  Because Metts rented her home out for 85 days in 2006, the Assessor prepared her tax bill for that year using the higher six-percent assessment ratio. 

We affirm[1] pursuant to Rule 220(b), SCACR, and the following authorities.  As to the question whether the ALC erred in its judgment:  S.C. Code Ann. § 1-23-610 (Supp. 2007) (“The review of the administrative law judge’s order must be confined to the record”; appellate court may reverse the ALC if the ALC’s decision is “affected by [an] error of law.”); S.C. Code Ann. § 12-43-220(c)(1) (Supp. 2007) (“The legal residence . . . [is] taxed on an assessment equal to four percent of the fair market value of the property.”); S.C. Code Ann. § 12-43-220(c)(2)(i) (Supp. 2007) (finding four percent assessment ratio applies when “the owner-occupant [has] owned and occupied the residence as his legal residence and [has] been domiciled at that address for some period during the applicable tax year”); S.C. Code Ann. § 12-43-220(c)(7) (Supp. 2007) (renting out a residential property for fewer than fifteen days during the tax year does not preclude that property from receiving the four percent assessment ratio); and Russo v. Nationwide Mut. Ins. Co., 334 S.C. 455, 458, 513 S.E.2d 127, 128 (Ct. App. 1999) (“In statutory construction, legislative intent prevails where it can be reasonably ascertained from the plain meaning of the statutory language.”).  As to the question whether the ALC properly applied rules of statutory construction:  Aiken v. World Fin. Corp., 373 S.C. 144, 644 S.E.2d 705 (2007) (finding issues not raised and ruled upon in the trial court will not be considered on appeal).

AFFIRMED.

ANDERSON, HUFF, and GEATHERS, JJ., concur.

[1] We decide this case without oral argument pursuant to Rule 215, SCACR.