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 30-3.075 - Receipt of Evidence Indicating Value Greater than Assessor or Board-First Class Charter Counties
Current through Register Vol. 49, No. 18, September 16, 2024
PURPOSE: This rule explains the procedures which hearing officers are to follow relative to evidence offered by assessors in first class charter counties which indicates a property value greater than the value that has been determined by the board of equalization or the assessor previously.
(1) In any case in a first class charter county or a city not within a county, where the assessor presents evidence which indicates a valuation higher than the value finally determined by the assessor or the value determined by the board of equalization, whichever is higher, for that assessment period, such evidence will only be received for the purpose of sustaining the assessor's or board's valuation, and not for increasing the valuation of the property under appeal.
*Original authority: 138.060, RSMo 1939, amended 1945, 1992, 1993; 138.430, RSMo 1939, amended 1945, 1947, 1978, 1983, 1989, 1999.
