STATE TAX COMMISSION OF MISSOURI
| CHARLES GILSTRAP,
|Appeal No. 20-30049 and 20-30050
Parcel/locator No(s): 29-220-49-16-00-0-09-031 and 29-220-49-16-00-0-09-030
|GAIL MCCANN-BEATTY, ASSESSOR, JACKSON COUNTY, MISSOURI,||)
DECISION AND ORDER
Charles Gilstrap (Complainant) appeals the Jackson County Assessor’s (Respondent’s) valuation of the subject property on January 1, 2020. Complainant claimed overvaluation. Complainant failed to appear at the evidentiary hearing and produced no evidence. The valuation of the Assessor is affirmed.
The evidentiary hearing was scheduled for August 25, 2021, at 1:00 p.m. Respondent timely appeared at the evidentiary hearing, through counsel, Elizabeth Judy. Complainant did not appear. Complainant did not seek a continuance or otherwise communicate any intent to proceed with the appeal.
Complainant Did Not Prove Overvaluation
The taxpayer bears the burden of proof and must show by a preponderance of the evidence that the property was overvalued. Westwood P’ship v. Gogarty, 103 S.W.3d 152, 161 (Mo. App. E.D. 2003). Complainant did not appear at the evidentiary hearing and produced no evidence to support the overvaluation claim. Complainant’s failure to appear and present any evidence necessarily means Complainant failed to meet Complainant’s burden of proof. ²
CONCLUSION AND ORDER
The valuation of Respondent is affirmed.
Application for Review
A party may file with the Commission an application for review of this decision within 30 days of the mailing date set forth in the certificate of service for this decision. The application “shall contain specific detailed grounds upon which it is claimed the decision is erroneous.” Section 138.432. The application must be in writing, and may be mailed to the State Tax Commission, P.O. Box 146, Jefferson City, MO 65102-0146, or emailed to Legal@stc.mo.gov. A copy of the application must be sent to each person 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.
² For over 150 years, Missouri law has recognized the self-evident proposition that “if there be no evidence sufficient in law to make a prima facie case on this issue, plaintiff cannot be entitled to recover.” Callahan v. Warne, 40 Mo. 131, 135 (Mo. 1867).
The Collector of Jackson 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.
SO ORDERED September 10, 2021.
STATE TAX COMMISSION OF MISSOURI
ERICA M. GAGE
Senior Hearing Officer
State Tax Commission
Certificate of Service
I hereby certify that a copy of the foregoing has been electronically mailed and/or sent by U.S. Mail on September 10, 2021, to: Complainant(s) and/or Counsel for Complainant(s), the County Assessor and/or Counsel for Respondent and County Collector.
 Complainant timely filed a complaint for review of assessment. The State Tax Commission (STC) has authority to hear and decide Complainant’s appeal. Mo. Const. art. X, Section 14; section 138.430.1, RSMo 2000. All statutory citations are to RSMo 2000, as amended.