State Tax Commission of Missouri
LINDA J. THOMPSON,)
v.) Appeal Number 07-12779
PHILIP MUEHLHEAUSLER, ASSESSOR,)
ST. LOUIS COUNTY,MISSOURI,)
DECISION AND ORDER
Case Dismissed for failure of prosecution and stipulation to value at Board of Equalization.Decision of the St. Louis County Board of Equalization reducing the assessment made by the Assessor is AFFIRMED.Hearing Officer finds presumption of correct assessment not rebutted. True value in money for the subject property for tax years 2007 & 2008 is set at $138,800, residential assessed value of $26,370.
Complainant failed to appear at evidentiary hearing.
Respondent appeared by Counsel, Paula J. Lemerman, Associate County Counselor.
Case heard and decided 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, 2007.
Complainant appeals, on the ground of overvaluation, the decision of the St. Louis County Board of Equalization, which reduced the valuation of the subject property.The Assessor determined an appraised value of $160,800, assessed value of $30,550, as residential property.The Board reduced the value to $138,860, assessed value of $26,380.Complainant proposed a value of $130,000, assessed value of $24,700.A hearing was scheduled on July 9, 2008, at theSt. LouisCountyGovernmentCenter,Clayton,Missouri.
FINDINGS OF FACT
1.Jurisdiction over this appeal is proper.Complainant timely appealed to the State Tax Commission from the decision of the St. Louis County Board of Equalization.
2.The subject property is located at 8242 Marvale Lane, Affton, Missouri.The property is identified by parcel number 25K620830. Complainant signed a Memorandum of Settlement at the Board for a reduction of the value to $138,800.Exhibit 1.
3.Complainant failed to appear and present evidence to establish the true value in money as of January 1, 2007, to be $130,000, as proposed in the Complaint for Review of Assessment.Commission Order, dtd 1/1/08 setting the evidentiary hearing for 2:20 p.m., Wednesday, July 9, 2008, stated – “If you do not appear at the hearing and no request for continuance is made, your appeal will be dismissed for failure to prosecute.”No request for continuance was filed.
CONCLUSIONS OF LAW AND DECISION
The Commission has jurisdiction to hear this appeal and correct any assessment which is shown to be unlawful, unfair, arbitrary or capricious.Article X, section 14, Mo. Const. of 1945; Sections 138.430, 138.431, RSMo.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.Section 138.431.4, RSMo.
Presumption 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).
The appeal is dismissed for failure of prosecution (12 CSR 30-3.050(3) (D)).The assessed valuation for the subject property as determined by the Board of Equalization forSt. LouisCounty for the subject tax day is AFFIRMED.
The assessed value for the subject property for tax years 2007 and 2008 is set at $26,370.
Complainant 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.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.Section 138.432, RSMo 2000.
The Collector of St. Louis 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 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 July 21, 2008.
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 July, 2008, to:Linda Thompson, 8242 Marvale Lane, Affton, MO 63123, Complainant; Paula Lemerman, Associate County Counselor, Attorney for Respondent; Philip A. Muehlheausler, Assessor; John Friganza, Collector, County Government Center, 41 South Central Avenue, Clayton, MO 63105.