East Missouri Action Agency v. Tina Whitaker, Assessor Dent County

March 20th, 2015

State Tax Commission of Missouri

EAST MISSOURI ACTION AGENCY )
)
              Complainant )
)
v. ) Appeal No. 14-55502
)
TINA WHITAKER, ASSESSOR )
DENT COUNTY, MISSOURI,

Respondent

)

 

ORDER GRANTING MOTION TO DISMISS

On February 10, 2015, Respondent moved for Dismissal of the appeal on the ground of lack of jurisdiction of the State Tax Commission in that Complainant did not first appeal to the Dent County Board of Equalization.  Complainant responded on March 13, 2015 arguing that the County Board of Equalization does not have authority over issues of exemption therefore the property owner may appeal directly to the State Tax Commission.

FINDINGS OF FACT

  1. Jurisdiction. The issue before the Hearing Officer at this time is whether or not the State Tax Commission has jurisdiction over this appeal.
  2. Subject Property. The subject property is identified by map parcel number: 094018343005002 and is further identified as 200 S. Warfel, Salem, Missouri.
  3. Assessment. The Assessor appraised the property at $622,053.  The Complainant did not appeal to the Board of Equalization.

 

 

CONCLUSIONS OF LAW AND DECISION

A property owner may appeal their assessment to the Dent County Board of Equalization.  § 138.060 RSMo.  After a decision is rendered by the board, every owner of real property or tangible personal property has the right to appeal to the State Tax Commission.  § 138.430, RSMo  In extremely rare instances, when the action or inaction of the assessor or the board has made it impossible for the taxpayer to timely appeal to the board, the Commission will accept appeals from taxpayers who have not appeared before the board. 12 CSR 30-3.010 See Lake St. Louis Community Ass’n v. State Tax Comm’n, 759 S.W.2d 843 (Mo. banc 1988).

With exemption issues, a property owner may (1) appeal to the board of equalization and, if necessary, file an appeal of the board’s decision with the State Tax Commission; (2) appeal to the board of equalization and, if necessary, file an appeal of the board’s decision with the circuit court; or (3) file an appeal directly to circuit court. Every owner of real property or tangible personal property shall have the right to appeal to the circuit court the decision of the local board of equalization, not later than thirty days after the final decision of the board, regarding the issues of exemption. The Missouri Supreme Court held in Council House Redevelopment Corporation v. Hill, 920 S.W.2d 890, (Mo 1996) and Pentecostal Church, 737 SW2d 728 (Mo.banc 1987) that if the sole issue on appeal is exemption, the property owner may pay taxes under protest and appeal directly to the circuit court and the complainant need not appear before any administrative body.   The property owner in an appeal on an exemption claim has three options for appeal. No option involves the direct appeal to the State Tax Commission.

 

ORDER

Complainant did not first appeal to the board of equalization as required under § 138.430 RSMo. The State Tax Commission, by statute, has jurisdiction to hear appeals from decisions of the board of equalization.  The Complainant may or may not have or had a right to appeal directly to the Circuit Court.  However, the State Tax Commission only has jurisdiction as provided under Missouri statutes.  Complainant has not pled or provided any legal support for the State Tax Commission to have jurisdiction other than that set forth in Chapter 138.  Wherefore, Respondent’s Motion to Dismiss is GRANTED.

Application for Review

A party may file with the Commission an application for review of this decision within thirty days of the mailing date set forth in the Certificate of Service for this Decision.  The application shall contain specific facts or law as grounds upon which it is claimed the decision is erroneous.  Said application must be in writing addressed to the State Tax Commission of

Missouri, P.O. Box 146, Jefferson City, MO 65102-0146, and a copy of said application must be sent to each person at the address listed below in the certificate of service.

  Failure to state specific facts or law upon which the application for review is based will result in summary denial. Section 138.432, RSMo.

Any Finding of Fact which is a Conclusion of Law or Decision shall be so deemed.  Any Decision which is a Finding of Fact or Conclusion of Law shall be so deemed.

 

 

Disputed Taxes

The Collector of Dent County, as well as the collectors of all affected political subdivisions therein, shall continue to hold the disputed taxes pending the possible filing of an Application for Review, unless said taxes have been disbursed pursuant to a court order under the provisions of Section 139.031.8, RSMo.

Any Finding of Fact which is a Conclusion of Law or Decision shall be so deemed.  Any Decision which is a Finding of Fact or Conclusion of Law shall be so deemed.

SO ORDERED this 20th day of March, 2015.

 

STATE TAX COMMISSION OF MISSOURI

 

Maureen Monaghan

Chief Counsel

 

Certificate of Service

 

I hereby certify that a copy of the foregoing has been emailed postage prepaid on this 20th day of March, 2015, to: Richard Dvorak, richard@tomesdvorak.com, Attorney for Complainant; Trish Hughes, trish.hughes@libertylawoffices.com, Attorney for Respondent; Tina Whitaker, Assessor; dentcounty@embarqmail.com; Clerk; dent@sos.mo.gov; Collector; dentcounty1@embarqmail.com

 

Jacklyn Wood

Legal Coordinator