State Tax Commission of Missouri
JERRY HAIR,)
)
Complainant,)
)
v.) Appeal No.08-33001
)
RICK KESSINGER,ASSESSOR,)
GREENE COUNTY, MISSOURI,)
)
Respondent.)
DECISION AND ORDER
HOLDING
Decision of the Greene County Board of Equalization sustaining the assessment made by the Assessor is AFFIRMED.Complainant failed to appeared at the evidentiary hearing. Respondent appeared by Nicole D. Lindsey, Assistant County Counselor. Appeal dismissed by Senior Hearing Officer W. B. Tichenor.
ISSUE
The Commission takes this appeal to determine the true value in money for the subject property on January 1, 2007.
SUMMARY
Complainant appealed, on the ground of overvaluation, the decision of the Greene County Board of Equalization, which sustained the valuation of the subject property.The Assessor determined an appraised value of $341,300, assessed value of $64,300, as residential property.Complainant proposed a value of $258,000, assessed value of $49,020 in the Complaint for Review of Assessment.
FINDINGS OF FACT
1.Jurisdiction over this appeal is proper.Complainant timely appealed to the State Tax Commission from the decision of the Greene County Board of Equalization.
2.The subject property is located at 3974 E. Kensington, Springfield, Missouri.The property is identified by map parcel number 88-12-34-4-234
3.By Order issued September 23, 2008, case was set for evidentiary hearing at 10:45 a.m., Wednesday, November 5, 2008, in the Greene County Courthouse, Springfield, 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
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]
Presumptions In Appeals
There is a presumption of validity, good faith and correctness of assessment by the CountyBoardof Equalization.[2]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.[3]
Dismissal of Appeal
A Hearing Officer on his own motion may dismiss an appeal for failure of prosecution.[4]Appeal is dismissed for failure of prosecution.
ORDER
The assessed valuation for the subject property as determined by the Assessor and sustained by the Board of Equalization for Greene County for the subject tax day is AFFIRMED.
The assessed value for the subject property for tax year 2008 is set at $64,300.
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 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. [5]
The Collector of Greene 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 22, 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 21stday of November, 2008, to:Jerry Hair, 3974 E. Kensington, Springfield, MO 65809,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
[2] 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).