Clayton Square, et al. v. Muehlheausler (SLCO)

State Tax Commission of Missouri

 

CLAYTON SQUARE, LLC,)Appeal(s) Number 07-12336

DOVER CLIFF LLC,)Appeal(s) Number 07-12351

UNIVERSITY COURTS LP,)Appeal(s) Number 07-13539 GREENMAR APTS LTD,)Appeal(s) Number 07-13560    

)

)

Complainants,)

)

v.)

)

PHILIP MUEHLHEAUSLER, ASSESSOR,)

ST. LOUIS COUNTY, MISSOURI,)

)

Respondent)

 

 

DECISION AND ORDER

 

HOLDING

 

Decision of the St. Louis County Board of Equalization is SUSTAINED.

Complainants filed Complaints for Review of Assessment based upon Sections 137.115(10) and (11), RSMo, and St. Louis County Ordinance 501.250.The Respondent, upon order of the State Tax Commission, filed documents to establish that they did not violate those sections as the residential assessed valuation did not increase by more than 15%.

ISSUE

The Commission takes these appeals to determine the true value in money to be set for the 2007 – 08 assessment cycle under the provisions of Sections 137.115 and 138.060, RSMo.

FINDINGS OF FACT

1.                  The subject properties are:

 

 

 

2.Properties in appeal numbers 07-12336, 07-12351, 07-13539 and 07-13560, are residential properties.

3.The 2007 residential assessed valuations of the subject properties did not increase by more than 15% since the 2006 assessment.

 

CONCLUSIONS OF LAW AND DECISION

Jurisdiction

Complainants timely appealed to the State Tax Commission from the decision of the St. Louis County Board of Equalization.The Commission has jurisdiction to hear this appeal and correct any assessment which is shown to be unlawful, unfair, arbitrary or capricious.Article X, section 14, Mo. Const. of 1945; Sections 138.430, 138.431, RSMo.

Grounds for Appeal.

The properties under appeal are subclass (1) property (residential) under Section 4(b), Article X, Mo. Constitution.The Complainants stated on the Complaint for Review of Assessment that the Assessor failed to comply with Sections 137.115.10 and 137.115.11 and St. Louis County Ordinance 501.250.

Section 137.115.10, RSMo – Requirement of Physical Inspection

Section 137.115.10, RSMo, 2006 Cum. Supp. (A.L. 2002 H.B. 1150, et al) establishes that: “Before the assessor may increase the assessed valuation of any parcel of subclass (1) real property by more than fifteen percent since the last assessment, excluding increases due to new construction or improvements, the assessor shall conduct a physical inspection of such property.”

The residential assessed valuation of the parcels did not increase by more than 15% in any of these cases.In case 07-12351, the overall, commercial and residential, assessment increased by more than 15%, however, the residential assessment increase was less than 15%.

ORDER

The subject properties’ 2007 valuations did not increase by more than 15% from their 2006 values.The assessed valuations by the Board of Equalization for St. Louis County for subject properties are SUSTAINED.

The assessed values for the properties for tax years 2007 and 2008 are:

 

Judicial review of this Order may be had in the manner provided in Sections 138.432 and 536.100 to 536.140, RSMo within thirty days of the mailing date set forth in the Certificate of Service for this Decision.

If judicial review of this decision is made, any protested taxes presently in an escrow account in accordance with this appeal shall be held pending the final decision of the courts.If no judicial review is made within thirty (30) days, this decision and order is deemed final and the Collector of St. Louis County, as well as the collectors of all affected political subdivisions therein, shall disburse the protested taxes presently in an escrow account in accord with the decision on the underlying assessment in this appeal.

If any or all protested taxes have been disbursed pursuant to Section 139.031(8), RSMo, Complainants may apply to the circuit court having jurisdiction of the cause for disposition of the protested taxes held by the taxing authority.

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 December 23, 2008.

 

STATE TAX COMMISSION OF MISSOURI

 

 

_____________________________________

Bruce E. Davis, Chairman

 

 

_____________________________________

Jennifer Tidwell, Commissioner

 

 

_____________________________________

Charles Nordwald, Commissioner

 

 

 

Certificate of Service

 

I hereby certify that a copy of the foregoing has been mailed postage prepaid on this 23^rdday of December, 2008, to:Cathy Steele, 225 S. Meramec, Suite 511, Clayton, MO 63105, Attorney for Complainants; Paula Lemerman, Associate County Counselor, Attorney for Respondent, County Government Center, 41 South Central Avenue, Clayton, MO 63105; Philip Muehlheausler, Assessor, County Government Center, 41 South Central Avenue, Clayton, MO 63105; John Friganza, Collector, County Government Center, 41 South Central Avenue, Clayton, MO 63105.

 

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Barbara Heller, Legal Coordinator