Current through Register Vol. 49, No. 18, September 16, 2024
PURPOSE: This rule informs the local taxpayer of
his/her right to protest by complaint or appeal an assessed value which s/he
feels is unlawful, unfair, improper, arbitrary, or capricious and the procedure
for filing these complaints or appeals.
(1) Every owner of real property or tangible
personal property shall have the right to appeal from the decision of the local
board of equalization, upon compliance with the following rules:
(A) This appeal shall be initiated by filing
a complaint on forms prescribed by this commission and directed to the State
Tax Commission. No complaint will be accepted unless on forms prescribed by
this commission; provided, that any complainant may attach to commission forms
any additional written pleading deemed appropriate by complainant. The
complaint shall specify the name of the complainant; the business address of
the complainant or an attorney to whom notice of hearing may be mailed; the
legal description of the real property or the complete description of the
tangible personal property at issue; a brief statement of the grounds upon
which the assessment of the property is claimed to be unlawful, unfair,
improper, arbitrary, or capricious; a statement that the complainant had
appealed to the proper local board of equalization; a statement of the relief
to which complainant may feel entitled; if required under
12 CSR
30-3.025(3), a verified statement
which states facts tending to demonstrate that the commission should reconsider
the appropriateness of the value in the even-numbered year; and other
information as shall be requested upon the commission forms;
(B) A complaint appealing a property
assessment shall be filed not later than September 30 or within thirty (30)
days of the decision of the board of equalization, whichever is later.
1. In any county or the City of St. Louis,
the owner may appeal directly to the State Tax Commission (a) where the
assessor fails to notify the current owner of the property of an initial
assessment or an increase in assessment from the previous year, prior to thirty
(30) days before the deadline for filing an appeal to the board of
equalization, including instances in which real property was transferred and
the prior owner was notified, or (b) where a new owner purchased real property
less than thirty (30) days before the deadline for filing an appeal to the
board of equalization or later in the tax year, regardless if the assessment is
an initial assessment, an increase or decrease in assessment, or an assessment
established in the prior year. Appeals under this paragraph shall be filed
within thirty (30) days after a county official mailed a tax statement or
otherwise first communicated the assessment or the amount of taxes to the owner
or on or before December 31 of the tax year in question, whichever is later.
Proof of late notice, the date of purchase, and/or notice sent to the prior
owner shall be attached to, or set forth in, the complaint.
2. A property owner who, due to lack of
notice, files an appeal directly with the State Tax Commission after tax
statements are mailed should pay his or her taxes under protest pursuant to the
requirements of section
139.031,
RSMo, and the county collector shall upon receiving either the payment under
protest or the notice specified in section
138.430,
RSMo, impound all portions of taxes which are in dispute;
(C) Any complaint shall be served upon the
State Tax Commission personally to any commissioner or to the administrative
secretary of the commission, by certified, registered, regular, private carrier
service mail or electronic transmission addressed to the State Tax Commission
in Jefferson City. For purposes of this rule, electronic transmission shall
mean facsimile transmission or email.
1. If
personal service is made, it may be proven by the affidavit of any person
competent to testify, or by the official certificate of any officer authorized
under the laws of Missouri to execute process. In determining whether
complaints personally served are filed within the time prescribed by law, the
date on which personal service is obtained shall be deemed to be the date the
complaint is filed with the commission.
2. In determining whether complaints are
filed within the time prescribed by law, the complaints may be transmitted to
the commission by registered, certified, or regular mail or by private carrier
service. Complaints filed by registered or certified mail shall be deemed filed
with the commission as of the date deposited with the United States Postal
Service. Complaints filed by private carrier service shall be deemed filed as
of the date shown by the record of the mailing. Complaints filed by regular or
metered mail shall be deemed filed on the date of post office cancellation; or
three (3) days before the date the commission receives the complaints if there
is no dated post office cancellation.
3. In determining whether complaints filed by
electronic transmission are filed within the time prescribed by law, complaints
so filed shall be deemed filed with the commission as of the date the
electronic transmission is received by the commission. A complaint filed by
electronic transmission shall have the same effect as the filing of an original
document and an electronic signature shall have the same effect as an original
signature;
(D) Two (2)
copies of the complaint shall be filed with the commission, one (1) copy of
which will be forwarded to the assessor with notice of institution of the
proceedings to review assessment; and
(E) The State Tax Commission shall set
appeals for conferences and hearings in the county of assessment or in any
other location in the state as the commission deems necessary for the efficient
management of the appeal docket. Conferences and hearings may be conducted by
electronic means where practicable.
(2) On any appeal taken to the commission
from the local board of equalization, a natural person may represent
him/herself in the proceedings before the commission. The county assessor, but
not a deputy, may represent his/her office in such proceedings. All others must
appear through an attorney licensed to practice law in Missouri or in another
jurisdiction.
(A) Any person who signs a
pleading or brief, or who enters an appearance at a hearing for an entity or
another person, by an act expressly represents that s/he is authorized to so
act and that s/he is a licensed attorney-at-law in this state or his/her state
of residence.
(B) Any attorney not
licensed in this state but who is a member in good standing of the bar of any
court of record may be permitted to appear and participate in a particular
appeal(s) before the commission under the following conditions: The visiting
attorney shall file with his/her initial pleading a receipt for his/her
pro hac vice authorization from the clerk of the Missouri
Supreme Court to appear before the commission on the designated appeal or
appeals along with a statement identifying each court of which s/he is a member
of the bar and certifying that neither s/he nor any member of his/her firm is
disqualified from appearing in any such court. Also, the statement shall
designate some member of the Missouri Bar having an office in Missouri as
associate counsel. This designated attorney shall enter his/her appearance as
an attorney of record.
(3) When a lawyer is a witness for his/her
client, except as to merely formal matters, s/he should leave the trial of the
case to other counsel. Except when essential to the ends of justice, a lawyer
should avoid testifying before this commission in behalf of his/her
client.
(4) The commission shall
make arrangements to have all appeal hearings suitably recorded and preserved.
Upon a motion of a party filed at least seven (7) days prior to the hearing,
the commission may approve the recording and transcription of any hearing by a
court reporter hired by a party provided that such party shall furnish the
commission and the opposing party a copy of the transcript at no cost and the
party supplying the court reporter and the court reporter agree that such
transcript retained by the commission shall be available for inspection and
copying by the public pursuant to Chapter 610, RSMo. The commission may adopt
the resulting transcript as the official record of the proceeding.
(5) The fundamental rules of evidence will
apply at hearings before the commission.
(6) In computing any period of time
prescribed or allowed by these rules, by order of the commission, or by any
applicable statute, the day of the act, event, or default after which the
designated period of time begins to run is not to be included. The last day of
the period so computed is to be included, unless it is a Saturday, Sunday, or a
legal holiday, in which event the period runs until the end of the next day
which is neither a Saturday, Sunday, nor a legal holiday. When the period of
time prescribed or allowed is less than seven
(7) days, intermediate Saturdays, Sundays,
and legal holidays shall be excluded in the computation.
(7) When by these rules or by a notice given
thereunder or by order of the commission an act is required or allowed to be
done at or within a specified time, the commission for cause shown may at any
time in its discretion 1) with or without motion or notice order the period
enlarged if request is made before the expiration of the period originally
prescribed or as extended by previous order or 2) upon notice and motion made
after the expiration of the specified period permit the act to be done where
the failure to act was the result of excusable neglect; but the commission may
not extend the time for taking any action under rules
12
CSR 30-2.021(1)(A); 12 CSR
30-3.021(1)(C);
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;
12 CSR
30-3.010 -Appeals from the Local Board of
Equalization;
12 CSR 30-3.020
Intervention; or
12 CSR
30-3.025 -Collateral Estoppel.
(8) Any complaint, correspondence, routine
motion, or application for review shall be accepted for filing by electronic
transmission. Electronic filings received by the commission before 5:00 p.m. of
a regular workday are deemed filed as of that day. Filings received after 5:00
p.m. are deemed filed on the next regular commission workday. Time of receipt
is determined by the commission's facsimile machine or computer. The time when
transmission began shall be used to determine if transmission occurred prior to
5:00 p.m. If a document is not received by the commission or if it is
illegible, it is deemed not filed. Risk of loss in transmission, receipt, or
illegibility is upon the party transmitting and filing by electronic
transmission. The person filing a complaint, correspondence, motion,
application for review, or other filing by electronic transmission shall retain
the signed filing and make it available upon order of the commission.
(9) No cameras, lights, or mechanical
recording devices shall be operated in the hearing room while the hearing is in
progress, other than by personnel of the commission or by a court reporter with
the permission of the commission.
*Original authority: 138.430, RSMo 1939, amended 1945,
1947, 1978, 1983, 1989, 1999, 2008.
