STATE TAX COMMISSION OF MISSOURI
|COMMERCIAL NET LEASE REALTY, LP, et al[i]||)||Appeal No.: No appeal numbered|
|JAKE ZIMMERMAN, ASSESSOR||)|
|ST. LOUIS COUNTY, MISSOURI,
DECISION AND ORDER
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.
FINDINGS OF FACT
- Louis County is a first class, charter county.
- 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.
- The St. Louis County Board of Equalization (BOE) extended the time for filing appeals to the second Monday in July (July 10, 2017).
- On July 10, 2017 at 11:59 P.M. an agent for the Complainants (Agent) filed appeals with the BOE by electronic transmission (email).
- 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.
- 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.
- 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.
- The final action by the BOE was communicated to the Complainants through their Agent on August 17, 2017.
- The deadline for the Complainants to file their Complaints was September 30, 2017.
- 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.
- Complaints were filed out of time thereby depriving the STC of jurisdiction.
CONCLUSIONS OF LAW AND DECISION
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:
- The assessor fails to notify the owner of initial assessment or an increase; or
- 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.
STATE TAX COMMISSION OF MISSOURI
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.
|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|
|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|
|17L540345||Kessel / BAK Group LLC||1035 Llewellyn|
|17K340795||Kessel / BAK Group LLC||1071 North & South|
|17L210268||Kessel||9400 Old Bonhomme|
|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|