Commercial Net Lease Realty Lp Et al v. Jake Zimmerman, Assessor St. Louis County

April 10th, 2018



COMMERCIAL NET LEASE REALTY, LP, et al[i] ) Appeal No.: No appeal numbered
  ) assigned
             Complainant, )  
v. )  










The State Tax Commission (STC) is without jurisdiction to determine the issue of valuation as of January 1, 2017 of the subject properties.


On February 2, 2018, a hearing was held to determine if the STC had jurisdiction on the Complaints for Review of Assessment.  Complainants appeared by counsel David Ferman.  Jake Zimmerman, Assessor of St. Louis County, Missouri (Respondent) appeared by counsel Ed Corrigan.  Matter heard and decided by Chief Counsel Maureen Monaghan (Hearing Officer).


The issue is whether the Complainants timely filed their appeals thereby giving the STC jurisdiction.

The Hearing Officer enters the following Decision and Order.


  1. Louis County is a first class, charter county.
  2. The deadline for filing appeals with a board of equalization in a first class, charter county is before the third Monday in June unless a board of equalization, in its discretion, extends the time for filing appeals.
  3. The St. Louis County Board of Equalization (BOE) extended the time for filing appeals to the second Monday in July (July 10, 2017).
  4. On July 10, 2017 at 11:59 P.M. an agent for the Complainants (Agent) filed appeals with the BOE by electronic transmission (email).
  5. The BOE’s email of the filing of the appeals by the Agent showed a time of 12:00 A.M. on July 11, 2017.
  6. On August 17, 2017, after inquiry by the Agent, the Agent was informed that the appeals were not accepted as the BOE deemed the appeals were filed out of time.
  7. The deadline for filing Complaints for Review of Assessment (Complaints) with the STC is September 30 or thirty days following final action of the BOE, whichever is later.
  8. The final action by the BOE was communicated to the Complainants through their Agent on August 17, 2017.
  9. The deadline for the Complainants to file their Complaints was September 30, 2017.
  10. Complainants did not file their Complaints on September 30, 2017. On December 31, 2017 at 8:36 PM, attorney Jason Rush filed Complaints with the STC.
  11. Complaints were filed out of time thereby depriving the STC of jurisdiction.


Filing an Appeal to the County Board of Equalization

            Section 137.385 RSMo. provides that “[a]ny person aggrieved by the assessment of his property may appeal to the county board of equalization…Such appeal shall be lodged with the county clerk as the secretary of the board of equalization before the third Monday in June; provided, that the board may in its discretion extend the time for filing such appeals.”

The St. Louis County BOE extended the time for filing appeals to July 10, 2017.  Property owners, by an agent, filed their appeals on July 10, 2017.

Complaints to be Filed with the STC

            Section 138.110 RSMo provides that “Complaints as to rulings of the county board of equalization in such counties shall be filed according to law with the state tax commission not later than September thirtieth of the year in which the ruling was made.”

On August 17, 2017, the Agent was informed by the secretary for the BOE that the BOE ruled the appeals to the BOE were filed out of time – after July 10, 2017.  Complainants had thirty days or September 30, whichever was later, to file Complaints with the STC.  Complainants did not file with the STC on or before September 30, 2017.

Section 138.430 RSMo provides that appeals to the STC may be filed “within the time prescribed in this chapter or thirty days following the final action of the local board of equalization, whichever date later occurs…”  The statute does not provide for filing with the STC after September 30.  The time prescribed by the chapter is September 30 and thirty days following final action of the BOE – notification to the Agent of the ruling that the appeals were filed out of time – was August 17, 2017.  Property owners would have had to file by September 30, 2017.

The Missouri Revised Statutes and the Code of State Regulations do provide for filing after September 30 in specific circumstances.  12 CSR 30-3.010 (1) (B) provides for filing of appeals not later than September 30 or within 30 days of the decision of the board of equalization whichever is later except in two circumstances. 12 CSR 30-3.010 (1) (B) 1 provides for filing after the September 30 when:

  1. The assessor fails to notify the owner of initial assessment or an increase; or
  2. Where a new owner purchases property less than 30 days before the deadline of filing an appeal.

In those limited two circumstances, appeals may be filed with the STC within 30 days after the tax statement is mailed or the tax liability is first communicated or by December 31 whichever is later.

The Complainants provided no evidence that the Respondent failed to notify them of an initial assessment or an increase.  In fact, the evidence indicates Complainants were well aware of their property assessment as they enlisted the Agent to file appeals before the BOE.

Complainants provided no evidence that they are new owners and purchased the property within 30 days of the BOE deadline of July 10, 2017.

Complainants failure to follow statutory procedure, filing by September 30, deprived the STC of jurisdiction.


            Complainants failed to file their Complaints for Review of Assessment within thirty days of the ruling of the BOE or by September 30.  STC lacks jurisdiction to hear the appeal.

Application for Review

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, 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 appeal is based may result in summary denial.  Section 138.432 RSMo 2000.

The Collector of St. Louis 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 2000, as amended.

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

SO ORDERED April 10, 2018.


Maureen Monaghan

Chief Counsel



Certificate of Service

I hereby certify that a copy of the foregoing has been sent electronically or mailed postage prepaid this 10th day of April, 2018, to: Complainants(s) counsel and/or Complainants, the County Assessor and/or Counsel for Respondent and County Collector.


Jacklyn Wood

Legal Coordinator


Parcel/Locator Business Name Property Address
15O610212 Commercial Net Lease Realty L P 12115 Lackland Rd
10J420462 PNR PROPERTIES LLC 1409 Moran
10J440240 PNR PROPERTIES LLC 7207 Clover
08F241100 PNR PROPERTIES LLC 6651 Champana
13G120547 PNR PROPERTIES LLC 7403 Greenport Dr
07K310942 PNR PROPERTIES LLC 40 La Venta Dr
08M120102 Park 370 Development LLC 10 Park 370 Terr
08M110071 Park 370 Development LLC 9 Park 370 Terr
24J110012 Heege Place LLC 6930 Heege Rd
24K321622 Heege Place LLC 7000 Heege Rd
24K321631 Heege Place LLC 7012 Heege Rd
20J241994 St Louis Comm Credit Union 1436 S Big Bend
06F430078 Jamestown Shopping Center 5875 N highway 67
17U610096 Valley Lodging 5 McBride
18S230367 Chesterfield Lodging 16201 Swingley Ridge
13L310852 Laiderman Realty 9525 St Chas Rock
19K632496 222 South Central LLC 222 S Central Ave
24K310934 Yorkshire Village Properties LLC 1239 S Laclede Station Rd
24K310943 Yorkshire Village Properties LLC 8065 Watson Rd
25M141636 1500 South Kirkwood LLC 1500 S Kirkwood Rd
26M420288 Sunset Place LLC 3850 S Lindbergh Blvd
26M510082 Sunset Place LLC 3870 S Lindbergh Blvd
26M420486 Sunset Place LLC 3872 S Lindbergh Blvd
26M510741 Eddie & Park LLC 3890 S Lindbergh Blvd
18U320334 SHANMUGAM 1418 Fox Hill Farms Ct
27L310752 Christ Memorial Lutheran Church 5252 S Lindbergh Blvd
23R640730 Neighbors Credit Union 114422 Manchester Rd
09G410346 Neighbors Credit Union 11899 New Halls Ferry Rd
28K330147 Neighbors Credit Union 6300 S Lindbergh Blvd
07L620097 Neighbors Credit Union 355 Howdershell Rd
13F531102 Neighbors Credit Union 9248 Steamboat Pass Rd
12M120536 Lenette Realty 3600 N Lindbergh
18M330180 Goldberg 1 Chateau Oaks
18L130190 Goldstein 9530 Ladue Rd
19L340060 Tuteur 2 Glen Forest
19K440150 Movitz 29 Dromara
22T231272 Smith 210 Clarkson Rd
17V340132 GGR LLC 644 Trade Center Blvd
23S540286 Face Properties LLC 15212 Manchester Rd
11P640094 Riverport LP 13741  Riverport Dr
11P640261 Riverport LP 13801  Riverport Dr
11O430094 Riverport LP 13721  Riverport Dr
11O430106 Riverport LP 13711  Riverport Dr
18L230058 Kitsis 38 Glen Eagles Dr
13G341591 Amber Realty 8619 Jennings Station Rd
14G640516 Amber Realty 6519 W Florissant Ave
20P440238 Thomas 2 Masonridge Ct
18K540402 Kessel 8000 Delmar
18J140322 Kessel 7317 Pershing
18K530371 Kessel 8108 Delmar
18K632824 Kessel 7723 Gannon
18J140355 Kessel 7331 Pershing
18K630383 Kessel 7749 Delmar
17M620480 Kessel 9745 Hastings
16K141694 Kessel 8372 Fullerton
17L540345 Kessel / BAK Group LLC 1035 Llewellyn
17K340795 Kessel / BAK Group LLC 1071 North & South
18K632835 Kessel 7731 Gannon
17L210268 Kessel 9400 Old Bonhomme
17L120211 Kessel 2 Jacklynn
18J441249 AM LAC PROPERTIES  Amherst-7330
18J441458 AM LAC PROPERTIES  Amherst-7333
17L340288 AM LAC PROPERTIES 841-849 Lepere
17J210743 AM LAC PROPERTIES 7226 Balson
18J631318 AM LAC PROPERTIES 850 Pennsylvania
17K620437 BJYM PROPERTIES LLC  1129-31 North & South
19J130885 7533 BUCKINGHAM LLC  Buckingham-7533
18K641723 7627 Delmar LLC  Delmar-7627-1N
18K641745 7627 Delmar LLC 2N
18K641734 7627 Delmar LLC 2S
18K641712 7627 Delmar LLC 1S
18K641691 7631 Delmar LLC  Delmar-7631-1E
18K641701 7631 Delmar LLC  Delmar-7631-1W
18K641668 7635 Delmar LLC  Delmar-7635-1N
18K641657 7635 Delmar LLC 1S
18K641680 7635 Delmar LLC 2N
18K641679 7635 Delmar LLC 2S
22M231462  C & B PROPERTIES LLC  Manchester-10424
18J140168  1991 PROPERTIES LLC 7334 Pershing
19J111042 Cronin 7510 Clayton Road
19J320206  ROX-WELL PROPERTIES LLC  Alamo-6443-45
18K540479  DELMAR GROUP LLC 8042 Delmar
18K540446  DELMAR GROUP LLC 8024 Delmar
18K640117  DELMAR GROUP LLC 7523-27 Delmar
18K540457  DELMAR GROUP LLC 8030 Delmar
18J511155  7277 DELMAR LLC  Delmar-7277