State Tax Commission of Missouri
DELMA JO BOYD,)
v.) Appeal No.08-62515
DON DAVIS, ASSESSOR,)
JASPER COUNTY, MISSOURI,)
DECISION AND ORDER
Appeal dismissed for failure of prosecution.Decision of the Jasper County Board of Equalization setting the assessment of Complainant’s property at $14,660 as residential property (True Value in Money – $77,140) is AFFIRMED.Complainant did not appear at the evidentiary hearing.Respondent appeared by Assistant Prosecuting Attorney, Jeremy Crowley.Case dismissed by Senior Hearing Officer W. B. Tichenor.
The Commission takes this appeal to determine the true value in money for the subject property on January 1, 2007.
Complainant appealed, on the ground of overvaluation, the decision of the Jasper County Board of Equalization, which reduced the valuation of the subject property to $77,140, assessed value of $14,660.
FINDINGS OF FACT
1.Jurisdiction over this appeal is proper.Complainant timely appealed to the State Tax Commission from the decision of the Jasper County Board of Equalization.
2.The subject property is located at 2438 Iowa Ave., Joplin, Missouri.The property is identified by map parcel number 19-6-14-2-24-17.
3.By Order issued October 9, 2008, case was set for evidentiary hearing at
11:00 a.m., on November 24, 2008, at the Jasper County Courthouse, Carthage, Missouri.Complainant was informed by said Order that if she 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
The assessed valuation for the subject property as set by the Board of Equalization for Jasper County for the subject tax day is AFFIRMED.
The assessed value for the subject property for tax year 2008 is set at $14,660.
Complainant may file with the Commission an application for review of this decision within thirty days of the mailing of such decision.The application shall contain specific grounds upon which it is claimed the decision is erroneous.Said application must be mailed 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.
The Collector of Jasper 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 November 26, 2008.
STATE TAX COMMISSION OFMISSOURI
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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 26thday of November, 2008, to:Delma Jo Boyd, 2438 Iowa Avenue, Joplin, MO 64804,Complainant; Jeremy Crowley, Assistant Prosecuting Attorney, 601 Pearl, Room 100, Joplin, MO 64801, Attorney for Respondent; Donald Davis, Assessor, 302 S. Main Street, Carthage, MO 64836; Bonnie Earl, Clerk; Stephen Holt, Collector, Jasper County Courthouse, Carthage, MO 64836.
 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).