State Tax Commission of Missouri
ROBERT AND HELEN GOEBEL,)
v.) Appeal Number 07-57004
BILL OVERSCHMIDT, ASSESSOR,)
DECISION AND ORDER
Decision of the Franklin County Board of Equalization sustaining the assessment made by the Assessor is SUSTAINED. True value in money for the subject property for tax year 2007 is set at $12,000, agricultural, assessed value of $1,400.
Complainants appeared in person.
Respondent appeared in person and by counsel, Mark Vincent.
Case heard and decided by Hearing Officer Maureen Monaghan.
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 Franklin County Board of Equalization, which sustained the valuation of the subject property made by the Assessor.The Assessor determined an appraised value of $12,000, assessed value of $1,400, as agricultural property.Complainant proposed a value of $500, assessed value of $95.A hearing was conducted on March 7, 2008, at the Franklin County Assessor’s Office,Union,Missouri.
The Hearing Officer, having considered all of the competent evidence upon the whole record, enters the following Decision and Order.
Complainant Robert Goebel testified.Complainant Goebel testified that he sold the property in July 2007 for $4,000.
Respondent offered Exhibit 1 a narrative appraisal by Donald Dodd.
Donald Dodd testified.
FINDINGS OF FACTS
1.Complainants appealed to the Board of Equalization.On or about June 22, 2007, the Board of Equalization sustained the valuation by the Assessor.
2.Complainant sold the property in July, 2007.
3.Complainant filed a Complaint for Review of Assessment with the State Tax Commission on August 2, 2007.
4.The subject property is located at Highway AM, rural Franklin County, Missouri.The property is identified by parcel number 21-1-02.1-1-111-114.000.
CONCLUSIONS OF LAW AND DECISION
The Commission lacks jurisdiction to hear this appeal.Section 138.180, RSMo, states “Any person may appeal in writing to the board of equalization from the assessment of his property.”Section 138.430.1, RSMo, states “Every owner of real property or tangible personal property shall have the right to appeal from the local boards of equalization to the state tax commission under rules prescribed by the state tax commission.”The language in the statute is repeated in the rules prescribed for appeals to the State Tax Commission.12 CSR 30-3.010(1).
InMissouri, taxes on real property do not constitute a personal lien, but rather run with the land. Sections 137.170 and 140.640, RSMo.The successor in interest is responsible for any unpaid taxes.Thus the successor, or owner of real property, has the right to appeal as the previous owner will not be affected by any ruling adverse to the property owner.The previous owners does not have the right to appeal.
The assessed valuation for the subject property as determined by the Assessor and sustained by the Board of Equalization forFranklinCountyfor the subject tax day is SUSTAINED.
The assessed value for the subject property for tax years 2007 is set at $1,400 agricultural.
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.Failure to state specific facts or law upon which the appeal is based will result in summary denial.Section 138.432, RSMo 2000.
If an application for review of this decision is made to the Commission, any protested taxes presently in an escrow account in accordance with this appeal shall be held pending the final decision of the Commission and an order to the Collector to release and disburse the impounded taxes.§139.031.3, RSMo.If no application for review is received by the Commission within thirty (30) days, this decision and order is deemed final and the Collector of Franklin County, as well as the collectors of all affected political subdivisions therein, shall disburse the protested taxes presently in an escrow account 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.
STATE TAX COMMISSION OFMISSOURI
Certificate of Service
I hereby certify that a copy of the foregoing has been mailed postage prepaid on this 14th day of March, 2008, to:Robert Goebel, 1808 Shiloh Valley Drive, Chesterfield, MO 63005, Complainant; Mark Vincent, Franklin County Counselor, P.O. Box 439, Union, MO 63084, Attorney for Respondent; Bill Overschmidt, 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.