State Tax Commission of Missouri
GEORGE ALLEN CARTWRIGHT,)
)
Complainant,)
)
v.) Appeal Numbers 07-33038 to 07-33040
)
RICK KESSINGER, ASSESSOR,)
GREENE COUNTY,MISSOURI,)
)
Respondent.)
DECISION AND ORDER
HOLDING
True value in money for the subject property for tax year 2007 and 2008 is set at:
Appeal No. 07-33038True Value: $208,900 Assessed Value: $39,691
Appeal No. 07-33039True Value: $33,200Assessed Value: $6,308
Appeal No. 07-33040True Value: $24,900Assessed Value: $4,731
Respondent appeared by Counsel Nichole Lindsey.
Case heard and decided by Hearing Officer Maureen Monaghan.
ISSUE
The Commission takes these appeals to determine the true value in money for the subject properties on January 1, 2007.
SUMMARY
The Assessor determined the following true values or residential property:
3263 W. SmithTrue Value: $208,900 Assessed Value: $39,691
3102 W. SmithTrue Value: $ 33,200Assessed Value: $6,308
3281 W. SmithTrue Value: $ 24,900Assessed Value: $4,731
Complainant appealed to the State Tax Commission.Complainant proposed value of:
3263 W. SmithTrue Value: $25,000 Assessed Value: $4,750
3102 W. SmithTrue Value: $10,000 Assessed Value: $1,900
3281 W. SmithTrue Value: $18,000 Assessed Value: $3,420
A hearing was conducted on February 6, 2008, at the Historic County Courthouse,Springfield,Missouri.
The Hearing Officer enters the following Decision and Order.
Complainant’s Evidence
Complainant did not appear to present evidence of the true value in money of the properties under appeal.
Respondent’s Evidence
Respondent placed into evidence appraisal reports of Ms. Cynthia Baldwin, Missouri State Certified Residential Real Estate Appraiser and appraiser for the Greene County Assessor’s Office.The properties relied upon by Respondent’s appraiser in performing her appraisals were comparable to the subject properties for the purpose of making a determination of value of the subject property. The appraiser properly adjusted for differences between the subject properties and each sale property.The adjustments made were appropriate for the present appraisal problem.
The appraisal report was marked as Exhibit 1.It concluded fair market values of:
3263 W. Smith$208,900
3102 W. Smith$ 33,200
3281 W. Smith$ 24,900
FINDINGS OF FACT
1.Jurisdiction over these appeals is proper.Complainant timely appealed to the State Tax Commission from the decision of the Greene County Board of Equalization.
2.The subject properties are located at and their parcel numbers are:
3263 W. Smith88-13-04-200-264Single-family residence and site
3102 W. Smith88-13-04-200-260Land only in 2007
3281 W. Smith88-13-04-200-265Land only in 2007
3.Case was set for evidentiary hearing at 2:00 p.m., Wednesday, February 6, 2008.
Case was called for hearing.Complainant did not appear.
4.Respondent filed a Motion to Dismiss as the Complainant failed to appeal the assessments to the Board of Equalization.
5.Case is dismissed.
CONCLUSIONS OF LAW AND DECISION
Jurisdiction
The Commission has jurisdiction to hear appeals from every owner of real property or tangible personal property from the final action of the local boards of equalization.Section 138.430, RSMo.Complainant filed 24 appeals with the Board of Equalization.The Complainant presented 15 appeals to the Board.Nine appeals were withdrawn and not heard by the Board of Equalization.See Respondent’s Motion to Dismiss Exhibit A.The nine appeals included the appeals of the subject properties.Since the Complainant failed to appeal to the board of equalization, the Complainant cannot appeal to the State Tax Commission.
Presumptions In Appeals
There is a presumption of validity, good faith and correctness of assessment by the CountyBoardof Equalization.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).
Dismissal of Appeals
Upon a hearing officer’s own motion, an appeal may be dismissed for failure to comply with the rules of the commission relating to appeals, or failure of prosecution.12 CSR 30-3.050(3)(C) & (D).Failure of a taxpayer to attend the evidentiary hearing or to timely seek a continuance of an evidentiary hearing constitutes failure to comply and failure of prosecution.Complainants’ failure to appear at the evidentiary hearing is grounds for dismissal of the appeal.
ORDER
The assessed valuation for the subject property as determined by the Assessor is AFFIRMED.
The assessed value for the subject property for tax years 2007 and 2008 in Appeal. 07-33038 is set at $39,691.The assessed value for the subject property for tax year 2007 in Appeal. 07-33039 is set at $6,308.The assessed value for the subject property for tax year 2007 in Appeal 07-33040 is set at $4,731.
A party may file with the Commission an application for review of this decision within thirty (30) days of the mailing of such decision.The application shall contain specific grounds upon which it is claimed the decision is erroneous.Failure to state specific facts or law upon which the appeal is based will result in summary denial.Section 138.432, RSMo 2000.
If an application for review of this decision is made to the Commission, any protested taxes presently in an escrow account in accordance with these appeals shall be held pending the final decision of the Commission.If no application for review is received by the Commission within thirty (30) days, this decision and order is deemed final and the Collector of Greene County, as well as the collectors of all affected political subdivisions therein, shall disburse the protested taxes presently in an escrow account in accord with the decision on the underlying assessment in these appeals.If any or all protested taxes have been disbursed pursuant to Section 139.031(8), RSMo, either party may apply to the circuit court having jurisdiction of the cause for disposition of the protested taxes held by the taxing authority.
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 February 19, 2008.
STATE TAX COMMISSION OFMISSOURI
_____________________________________
Maureen Monaghan
Hearing Officer
Certificate of Service
I hereby certify that a copy of the foregoing has been mailed postage prepaid this 19thday of February, 2008, to:George Cartwright, 22809 N. Acapulco Drive, Sun City West, AZ 85375, Complainant; Theodore Johnson, Greene County Counselor, 901 St. Louis Street, 20th Floor, Springfield, MO 65806, Attorney for Respondent; Rick Kessinger, Assessor; Richard Struckhoff, Clerk; Scott Payne, Collector, Greene County Courthouse, 940 Boonville, Springfield, MO 65806.
____________________________
Barbara Heller
Legal Coordinator