Missouri Code of State Regulations
Title 12 - DEPARTMENT OF REVENUE
Division 30 - State Tax Commission
Chapter 3 - Local Assessment of Property and Appeals From Local Boards of Equalization
Section 12 CSR 30-3.005 - Appeals of the Assessment of Real Property to the Local Board of Equalization Under the Two-Year Assessed Value Cycle
Current through Register Vol. 49, No. 18, September 16, 2024
PURPOSE: This rule establishes how appeals of the assessment of real property to the local boards of equalization are to be accomplished under the two-year assessed value cycle and to ensure that the commission's authority to render decisions and orders in appeals from local boards of equalization is not compromised at the local level.
(1) Appeals to the Local Board of Equalization in Odd-Numbered Years. Appeals to the local board of equalization in odd-numbered years from assessment placed on real property by the county assessor shall be made by the aggrieved taxpayer in the manner required by law.
(2) Appeals to the Local Board of Equalization in Even-Numbered Years.
(3) Nothing in this rule shall prevent a taxpayer from filing an appeal of the assessment of real property on his/her own behalf in the even-numbered year from dismissing an appeal before the local board of equalization filed on his/her behalf by the State Tax Commission, or from appearing and presenting evidence at a hearing on his/her appeal at the local board of equalization.
*Original authority: 137.115.1. RSMo 1939, amended 1945, 1951, 1959, 1972, 1973, 1981, 1983, 1985, 1985, 1986, 1987, 1989, 1990, 1991, 1992; 137.275, RSMo 1939, amended 1945; 137.385, RSMo 1945; 138.060.1., RSMo 1939, amended 1945, 1992; and 138.431.3., RSMo 1983, amended 1986, 1992.
