State Tax Commission of Missouri
GORDON & DORIS MONK,)
)
Complainants,)
)
v.) Appeal No.09-57004
)
TOM COPELAND,ASSESSOR,)
FRANKLIN COUNTY, MISSOURI,)
)
Respondent.)
DECISION AND ORDER
HOLDING
Appeal dismissed by Senior Hearing Officer W. B. Tichenor, upon request of Complainants.
ISSUE
The Commission takes this appeal to determine the true value in money for the subject property on January 1, 2009.
SUMMARY
Complainants appealed, on the ground of overvaluation, the decision of the County Board of Equalization, which sustained the valuation of the subject property.The Assessor determined an appraised value of $131,870, assessed value of $25,055, as residential property.Complainants proposed a value of $110,000, assessed value of $20,900 in their Complaint for Review of Assessment.
FINDINGS OF FACT
1.Jurisdiction over this appeal is proper.Complainants timely appealed to the State Tax Commission from the decision of the Franklin County Board of Equalization.
2.The subject property is located at 1461 Oak Ridge Dr., St. Clair, Missouri.The property is identified by map parcel number 57-29-2-3-5-77.
3.By Order issued November 6, 2009, case was set for evidentiary hearing at
9:00 a.m., Tuesday, January 12, 2010.By letter postmarked December 5, 2009, received by the Commission on December 8, 2009, Complainants advised as follows:“This is notice of a request to cancel our hearing scheduled for Jan. 12, 2010 in Union, Mo.”
CONCLUSIONS OF LAW AND DECISION
Jurisdiction
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.[1]
Dismissal of Appeal
A complainant may make a written request for a voluntary dismissal of an appeal at any time prior to the issuance of a decision and order by the hearing officer.[2]Request for cancellation of evidentiary hearing constitutes dismissal of appeal.
ORDER
The appeal is dismissed upon request of Complainants.The assessed value for the subject property for tax years 2009 and 2010 is set at $25,055, subject to any new construction and improvement on the property under appeal completed prior to January 1, 2010, and subject to Complainants’ right to appeal the assessment for 2010.
The Collector of Franklin County, as well as the collectors of all affected political subdivisions therein, shall disburse the disputed taxes 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 December 21, 2009.
STATE TAX COMMISSION OFMISSOURI
_____________________________________
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 21stday of December 2009, to:Gordon Monk, 1461 Oak Ridge Drive, St. Clair, MO 63077, Complainant; Mark Vincent, Franklin County Counselor, P.O. Box 439, Union, MO 63084, Attorney for Respondent; Tom Copeland, Assessor, 400 E. Locust, Suite 105A, Union, MO 63084; Debbie Door, Clerk, Franklin County Courthouse, 400 E. Locust, Suite 201, Union, MO 63084; Linda Emmons, Collector; Franklin County Courthouse, 400 E. Locust, Suite 103, Union, MO 63084.
___________________________
Barbara Heller
Legal Coordinator
Contact Information for State Tax Commission:
Missouri – State Tax Commission
P.O. Box 146
301 W. High Street, Room 840
Jefferson City, MO 65102
573-751-2414
573-751-1341 FAX