THIS OPINION HAS NO PRECEDENTIAL VALUE. IT SHOULD NOT BE CITED OR RELIED ON AS PRECEDENT IN ANY PROCEEDING EXCEPT AS PROVIDED BY RULE 268(d)(2), SCACR. THE STATE OF SOUTH CAROLINA In The Supreme Court James Early Trust, Appellant, v. Charleston County Assessor, Respondent. Appellate Case No. 2015-002611 Appeal from Administrative Law Court Ralph King Anderson, III, Administrative Law Judge Memorandum Opinion No. 2018-MO-016 Heard March 7, 2018 – Filed April 4, 2018 REVERSED AND REMANDED G. Hamlin O'Kelley, III, of Buist Byars & Taylor, LLC, of Mt. Pleasant, for Appellant. County Attorney Joseph Dawson, III, Deputy County Attorney Bernard E. Ferrara, Jr., and Assistant County Attorney Johanna S. Gardner, all of North Charleston, for Respondent. PER CURIAM: In this appeal, the Administrative Law Court (ALC) dismissed without a hearing Appellant's constitutional challenge to a special assessment tax statute on the basis that Appellant's challenge is facial, as opposed to as-applied. We reverse pursuant to Rule 220, SCACR, for Appellant's challenge is manifestly an as-applied constitutional challenge to South Carolina Code section 12-43- 220(c)(2)(ii)–(iii) (2014). Respondent essentially conceded at oral argument the as-applied nature of Appellant's challenge. We reverse and remand to the ALC to address the merits of Appellant's as-applied constitutional challenge to the statute. REVERSED AND REMANDED. BEATTY, C.J., KITTREDGE, HEARN, FEW and JAMES, JJ., concur.