Larry Blankenship v. Copeland (Franklin)

December 10th, 2009

State Tax Commission of Missouri






v.) Appeal Number 09-57000











Decision of the Franklin County Board of Equalization sustaining the assessment made by the Assessor is AFFIRMED.Complainant failed to appear at the evidentiary hearing. Respondent appeared in person and by Counsel, Mark S. Vincent, Franklin County Counselor. Appeal 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, 2009.


1.Jurisdiction over this appeal is proper.Complainant timely appealed to the State Tax Commission from the decision of the Franklin County Board of Equalization.

2.The subject property is located at 9460 Hwy J, Sullivan, Missouri.The property is identified by map parcel number 57-36-3-7-9.Property was valued by the Assessor at $159,080, assessed residential value of $30,225 and $13,640, assessed agricultural value of $1,637, total true value in money $172,720, combined assessed value of $31,862.Valuation was sustained by the Board of Equalization.

3.By Order issued October 27, 2009, case was set for evidentiary hearing at

10:30 a.m., Thursday, December 3, 2009, in the Franklin County Government Building, Union, Missouri.Complainants were informed by said Order that if they 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 Complainants.Complainants were further advised that failure to appear at the evidentiary hearing would result in dismissal for failure to prosecute.

4.Case called at 10:30 a.m., Thursday, December 3, 2009.Complainants did not appear by 10:45 a.m..Hearing Officer called and left message for Mr. Blankenship.Complainant returned Hearing Officer’s call at 12:35 p.m. and advised he would not appear and consented to have order dismissing appeal entered.Respondent appeared in person and by Counsel, Mark S. Vincent, Franklin County Counselor.Respondent’s Exhibit 1 – Appraisal Report of Lori Ruby, opining a fair market value as of January 1, 2009, of $160,000, assessed residential value of $30,440 – was received into evidence.



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 and with consent of Complainant.


The assessed valuation for the subject property as determined by the Assessor and sustained by the Board of Equalization for County for the subject tax day is AFFIRMED.

The assessed value for the subject property for tax years 2009 and 2010 is set at $31,862.

The collector of Franklin County, as well as the collectors of all affected political subdivisions therein, shall disburse the protested taxes in accord with the decision on the underlying assessment in this appeal.

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 10, 2009.





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 10thday of December, 2009, to:Larry Blankenship, 9460 Hwy. J, Sullivan, MO 63080, 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


573-751-1341 FAX



[1] Article X, section 14, Mo. Const. of 1945; Sections 138.430, 138.431, 138.431.4, RSMo.


[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).


[3] Hermel, supra; Cupples-Hesse Corporation v. State Tax Commission, 329 S.W.2d 696, 702 (Mo. 1959).


[4] 12 CSR 30-3.050(3)(D).