Clint Severe v. James (Texas)

December 23rd, 2008

State Tax Commission of Missouri






v.) Appeal No.08-90004











Appeal dismissed.Decision of the Texas County Board of Equalization AFFIRMED.Appeal dismissed by Senior Hearing Officer W. B. Tichenor.


The Commission takes this appeal to determine the true value in money for the subject properties on January 1, 2007.


Complainant appealed, on the ground of overvaluation, the decision of the Texas County Board of Equalization setting the appraised value of the subject property at $11,993, assessed residential value of $2,280.


1.Jurisdiction over this appeal is proper.Complainant timely appealed to the State Tax Commission from the decision of the Texas County Board of Equalization.

2.The subject property is located at 9536 Splitlimb Road, Raymondville, Missouri.It is identified by map parcel number 12-5.2-12-1.

3.Complainant filed with the Commission on November 25, 2008, a Stipulation of Assessed Value stipulating to the Appraised value of $11,993, assessed value of $2,280, the values set by the Board.



The Commission has jurisdiction to hear this appeal and correct any assessment which is shown to be unlawful, unfair, arbitrary or capricious.The hearing officer shall issue a decision and order affirming, modifying or reversing the determination of the board of equalization, and correcting any assessment which is unlawful, unfair, improper, arbitrary, or capricious.[1]

Dismissal of Appeal

A Hearing Officer on his own motion may dismiss an appeal for failure of prosecution.[2]Complainant’s stipulation to the value set by the Board has the same effect as a dismissal of the appeal.Appeal is dismissed on the basis of Complainant’s agreement to the Board’s value.


The assessed valuation for the subject property as determined by the Board of Equalization for Texas County for the subject tax day is AFFIRMED.

The assessed value for the subject property for tax year 2008 is set at $2,280.

Complainant 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.The application shall contain specific 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, MO65102-0146, 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 appeal is based will result in summary denial. [3]

The Collector of Texas County, as well as the collectors of all affected political subdivisions therein, shall continue to hold the disputed taxes pending a 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 December 23, 2008.


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W. B. Tichenor, Senior Hearing Officer



Certificate of Service


I hereby certify that a copy of the foregoing has been mailed postage prepaid on this 23rdday of December, 2008, to:Clint L. Severe, 9536 Splitlimb Road, Raymondville, MO 65555, Complainant; Mike Anderson, Prosecuting Attorney, Texas County Courthouse Annex, 116 E. Main, Houston, MO 65483, Attorney for Respondent; Debbie James, Assessor, 210 N. Grand, Houston, MO 65483; Don Troutman, Clerk, 210 N. Grand, Houston, MO 65483; Tammy Cantrell, Treasurer and ex officio Collector of Revenue, 210 N. Grand, Houston, MO 65483.



Barbara Heller, Legal Coordinator




[1] Article X, section 14, Mo. Const. of 1945; Sections 138.430, 138.431, 138.431.4, RSMo.


[2] 12 CSR 30-3.050 (3) (D)


[3] Section 138.432, RSMo.