State Tax Commission of Missouri
JOSEPH HILL, SR,)
v.) Appeal No.11-72000
JUDY HARMON, ASSESSOR,)
MONROE COUNTY, MISSOURI,)
DECISION AND ORDER
Decision of the Monroe County Board of Equalization sustaining the assessment made by the Assessor is AFFIRMED, upon voluntary dismissal of the appeal.True value in money for the subject property for tax years 2011 and 2012 is set at $25,200, residential assessed value of $4,790.Complainant appeared pro se.Respondent appeared pro se.
Decision and Order entered by Senior Hearing Officer W. B. Tichenor.
Complainant appealed, on the ground of overvaluation, the decision of the Monroe County Board of Equalization, which sustained the valuation of the subject property.The Commission took this appeal to determine the true value in money for the subject property on January 1, 2011.The Hearing Officer, upon voluntary dismissal by Complainant, enters the following Decision and Order.
FINDINGS OF FACT
1.Jurisdiction.Jurisdiction over this appeal is proper.Complainant timely appealed to the State Tax Commission from the decision of the Monroe County Board of Equalization.A hearing was scheduled on November 17, 2011, at the Monroe County Courthouse, Paris, Missouri.
2.Dismissal by Complainant.Case was called with both Complainant and Respondent present.Complainant advised the Hearing Officer he was not going to pursue the appeal and wished to withdraw it.Hearing Officer informed Complainant that the assessed value would remain at $4,790.Complainant responded that he understood and wished the appeal to be dismissed.
CONCLUSION OF LAW
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.
Upon Complainant’s dismissal of the appeal, the assessed valuation for the subject property as determined by the Assessor and sustained by the Board of Equalization forCounty for the subject tax day is AFFIRMED.
The assessed value for the subject property for tax years 2011 and 2012 is set at $4,790.
The Collector of Monroe County, as well as the collectors of all affected political subdivisions therein, shall disburse the disputed taxes in accordance with the underlying assessment as affirmed by this Decision and Order.
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 29, 2011.
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 29thday of December, 2011, to:Joseph Hill, 139 Sir Moss Lane, Fenton, MO 63026, Complainant; Talley Kendrick, Prosecuting Attorney, 300 N. Main, Third Floor, Paris, MO 65275, Attorney for Respondent; Judy Harmon, Assessor, 300 N. Main, Room 107, Paris, MO 65275; Sandra Francis, Clerk, 300 N. Main, Paris, MO 65275; Anita Dunkle, Collector, 300 N. Main, Room 101, Paris, MO 65275.
Contact Information for State Tax Commission:
Missouri State Tax Commission
301 W. High Street, Room 840
P.O. Box 146
Jefferson City, MO 65102-0146