State Tax Commission of Missouri
ST. LOUIS COUNTY, MISSOURI,)
ORDER CORRECTING DECISION AND ORDER NUNC PRO TUNC
Decision and Order issued July 26, 2010, is corrected nunc pro tunc, as follows:In Finding of Fact 2, the number 24K630350 is stricken and the number 29K630350 is inserted in lieu thereof.In all other respects said Decision and Order is affirmed as issued.
SO ORDERED August 11, 2010.
STATE TAX COMMISSION OF MISSOURI
W. B. Tichenor
Senior Hearing Officer
DECISION AND ORDER
Decision of the St. Louis County Board of Equalization sustaining the assessment made by the Assessor is AFFIRMED.Complainant failed to appear at the evidentiary hearing. Respondent appeared by Counsel, Paula Lemerman. Appeal dismissed by Hearing Officer Maureen Monaghan.
The Commission takes this appeal to determine the true value in money for the subject property on January 1, 2009.
FINDINGS OF FACT
1.Jurisdiction over this appeal is proper.Complainants timely appealed to the State Tax Commission from the decision of the St. Louis County Board of Equalization.
2.The subject property is located at 4204 Haverleigh Terr., St. Louis, Missouri.The property is identified by map parcel number 24K630350.
3.By Order issued April 21, 2010, case was set for evidentiary hearing at
9:45 a.m., Wednesday, July 14, 2010, in the St. Louis County Administration Building, Clayton, Missouri.Complainant was informed by said Order that if he could not attend the hearing and needed a continuance a request must be made in writing and filed with the Commission no later than five days before the hearing date.No request for continuance was filed with the Commission by Complainant.Complainant was further advised that failure to appear at the evidentiary hearing would result in dismissal for failure to prosecute.Complainant did not appear at the evidentiary hearing.
CONCLUSIONS OF LAW AND DECISION
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.
Presumptions In Appeals
There is a presumption of validity, good faith and correctness of assessment by the CountyBoardof Equalization.The presumption of correct assessment is rebutted when the taxpayer presents substantial and persuasive evidence to establish that the Board’s valuation is erroneous and what the fair market value should have been placed on the property.
Dismissal of Appeal
A Hearing Officer on his own motion may dismiss an appeal for failure of prosecution.Appeal is dismissed for failure of prosecution upon Complainants failing to appear at the evidentiary hearing or to request a timely continuance of same.
The assessed valuation for the subject property as determined by the Assessor and sustained by the Board of Equalization for St. Louis County for the subject tax day is AFFIRMED.
The assessed value for the subject property for tax years 2009 and 2010 is set at $27,000.
Complainants 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 for this Decision.The application shall contain specific grounds upon which it is claimed the decision is erroneous and establish good cause as to why no motion for continuance was timely filed and why Complainants failed to appear at the evidentiary hearing.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. 
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.If no Application for Review is filed within thirty days of the mailing date set forth in the Certificate of Service for this Decision, the protested taxes may be disbursed to the appropriate taxing jurisdictions.
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 July 26, 2010.
STATE TAX COMMISSION OF MISSOURI
 Hermel, Inc. v. STC, 564 S.W.2d 888, 895 (Mo. banc 1978); Chicago, Burlington & Quincy Railroad Co. v. STC, 436 S.W.2d 650, 656 (Mo. 1968); May Department Stores Co. v. STC, 308 S.W.2d 748, 759 (Mo. 1958).
 Hermel, supra; Cupples-Hesse Corporation v. State Tax Commission, 329 S.W.2d 696, 702 (Mo. 1959).