Shariq & Amal Mansuri v. Jake Zimmerman, Assessor St. Louis County

March 14th, 2017

STATE TAX COMMISSION OF MISSOURI

 

SHARIQ & AMAL MANSURI, )
)
Complainants, )
)
v. ) Appeal No. 16-12640
)
JAKE ZIMMERMAN, ASSESSOR )
ST. LOUIS COUNTY, MISSOURI, )
)
Respondent. )

 

DECISION AND ORDER

 

HOLDING

 

The assessment made by the Board of Equalization of St. Louis County (BOE) is SET ASIDE.  Complainants Shariq and Amal Mansuri (Complainants) did not present substantial and persuasive evidence to rebut the presumption of correct assessment by the BOE.  Respondent Jake Zimmerman, Assessor, St. Louis County, Missouri, (Respondent) presented substantial and persuasive evidence to rebut the presumption of correct assessment by the BOE.

Complainants appeared pro se.

Respondent appeared by counsel Steven Robson.

Case heard and decided by Senior Hearing Officer Amy S. Westermann (Hearing Officer).

ISSUE

Complainants appealed on the ground of overvaluation.  Respondent initially set the true market value (TMV) of the subject property, as residential property, at $224,400.  The BOE sustained Respondent’s valuation at $224,400.  The value as of January 1 of the odd numbered year remains the value as of January 1 of the following even numbered year unless there is new construction or improvement to the property.  Section 137.115.1 RSMo   The Commission takes this appeal to determine the true value in money for the subject property as the property existed on January 1, 2016, under the economic conditions for January 1, 2015.

The Senior Hearing Officer, having considered all of the competent evidence upon the whole record, enters the following Decision and Order.

FINDINGS OF FACT

  1. Jurisdiction. Jurisdiction over this appeal is proper.  Complainants timely appealed to the State Tax Commission.
  2. Evidentiary Hearing. The issue of overvaluation was presented at an evidentiary hearing on February 1, 2017, at the St. Louis County Government Administration Building, 41 South Central Avenue, Clayton, Missouri.
  3. Identification of Subject Property. The subject property is identified by parcel/locator number 19M140724.  It is further identified as 10348 Conway Road, St. Louis County, Missouri.  (Exhibit A; Exhibit 1)
  4. Description of Subject Property. The subject property consists of .17 acres improved by a 1,494 square-foot, 2-story single-family home built in 1979.  (Exhibit 1)  The subject property includes three bedrooms; two full bathrooms; a 621 square-foot unfinished basement; a two-car attached garage; a deck; a patio; and one fireplace.  (Exhibit 1)  The exterior consists of frame construction.  (Exhibit 1)  The subject property is located in a residential area but on a street with heavy traffic.
  5. Assessment. Respondent set a TMV for the subject property of $224,400 residential, as of January 1, 2016.
  6. Board of Equalization. The BOE sustained Respondent’s TMV of the subject property at $224,400.
  7. Complainant’s Evidence. Complainants testified in their own behalf.  Complainants testified that they had purchased the subject property in May 2011 for $127,575.  Complainant’s testified that the subject property had been listed with a realtor and that they had purchased it at a public auction held in a hotel where other bidders also bid on the property.  Complainants testified that the subject property was encumbered by a mortgage of approximately $160,000.  Complainants testified that the subject property had not been listed for sale or appraised within the three years prior to the evidentiary hearing.  Complainants testified that the subject property would need extensive interior and exterior repairs before they would consider listing the property for sale.  Complainants testified that the necessary repairs included a new roof, a new HVAC system, a new kitchen, new exterior siding, a new fence, and new windows.  Complainants testified that the subject property was located in the Ladue School District, and they acknowledged the desirability of the school district.  However, Complainants testified that the subject property was located on Conway Road, a heavily-trafficked street, near a major intersection with Lindbergh Boulevard.  Complainants testified that the subject property’s location on Conway Road near the Lindbergh Boulevard intersection diminished its market value.  Specifically, Complainants testified that left turns cannot be made on Conway Road between 4:00 p.m. and 6:00 p.m. or during morning peak rush hour times.  Complainants testified that they had not made any substantial improvements to the subject property between January 2015 and January 2016 other than painting and cleaning when there was a change of tenants.  Complainants opined that the subject property’s TMV as of January 1, 2016, was between $170,000 and $180,000.

To support their opinion of value, Complainants offered as evidence a copy of the title insurance policy declaration page from their purchase of the subject property in May 2011.  (Exhibit A)  Respondent did not object to Complainant’s Exhibit A, which was received into the record.

During cross-examination, Complainants testified that tenants were living in the subject property on January 1, 2016, and that the subject property has had tenants since the time Complainants purchased it.  Complainants testified that they were not certified real property appraisers.  However, Mr. Mansuri testified that he had a background in finance, was familiar with the three approaches to valuing real property, and had experience in real estate investment.  Mr. Mansuri testified that his only experience with making adjustments to the value of property due to its location was related to the price reduction of his primary residence, which also had been located on Conway Road.

In rebuttal, Complainants testified that appraisals are not necessarily conclusive of true market value and that the purchase price of a property was a better determiner of true market value.

  1. Respondent’s Evidence. Respondent offered as evidence the testimony of Missouri State Certified Residential Real Estate Appraiser Debbie Freukes (the Appraiser).  The Appraiser opined that the subject property’s TMV as of January 1, 2016, was $217,000, which was lower than the BOE’s valuation.  In support of the Appraiser’s opinion of value, Respondent offered as evidence Exhibit 1, the Appraiser’s report.  Complainants did not object to Respondent’s exhibit, which was received into the record.   

The Appraiser testified that, in arriving at her opinion of TMV, she considered the cost approach and the income approach in developing an opinion of value but determined these approaches were neither reliable nor applicable to the subject property.  The Appraiser relied on the sales comparison approach to developing an opinion of value of the subject property because that approach reflected the actions of typical buyers and sellers in the local market, which was relatively stable.  (Exhibit 1)  In her report, the Appraiser noted that no sale or transfer of the subject property had occurred within three years of the date of the appraisal.  The Appraiser conducted an interior and exterior inspection of the subject property.  The Appraiser noted that “[n]o repairs were considered necessary.  The remodeling/additions consisted mainly of painting, kitchen/bath updates and routine maintenance.  At the time of viewing, the home was clean, appeared well maintained and was considered to be consistent with the C3 rating[;] however[,] original/older exterior siding, roof, some windows, doors and AC unit.”  (Exhibit 1)

The Appraiser’s report analyzed five comparable sales.  The five comparables had been sold between March 2013 and March 2015.  (Exhibit 1)  All of the comparables were two-story single-family homes, had quality of construction ratings of Q5, and had condition ratings of C3.  (Exhibit 1)  The Appraiser’s report included the definitions for quality of construction and condition.  The rating for Q5 was defined as:

Dwellings with this quality rating feature economy of construction and basic functionality as main considerations.  Such dwellings feature a plain design using readily available or basic floor plans featuring minimal fenestration and basic finishes with minimal exterior ornamentation and limited interior detail.  These dwellings meet minimum building codes are constructed with inexpensive, stock materials with limited refinements and upgrades.

 

The rating for C3 was defined as:

 

The improvements are well maintained and feature limited physical depreciation due to normal wear and tear.  Some components, but not every major building component, may be updated or recently rehabilitated.  The structure has been well maintained.

 

The Appraiser noted that all of the comparables were located in close proximity to the subject property and were considered good indicators of value.  The Appraiser further noted that market based adjustments were made for sale concessions; location; bathroom count; square footage; basement finish; fireplace; and exterior wall construction.  (Exhibit 1)  The adjusted sale prices of all of the comparables ranged between $215,200 and $256,800.  (Id.)

The Appraiser placed the most weight on Comparable Nos. 1 and 2 due to their similar style, lot size, age, and location in comparison to the subject property.  The sale price of Comparable No. 1 was $261,000.  The Appraiser made negative adjustments totaling $40,300 for age, bathroom count, total square footage, and exterior wall construction.  (Exhibit 1)  The adjusted sale price of Comparable No. 1 was $220,700.  (Id.)  The sale price of Comparable No. 2 was $220,000.  The Appraiser made positive and negative adjustments totaling $4,800 for bathroom count, total square footage, basement size and finish, the lack of a patio and fireplace, and exterior wall construction.  (Id.)  The adjusted sale price of Comparable No. 2 was $215,200.  (Id.)    

  1. Presumption of Correct Assessment Rebutted – True Market Value Established. Complainants’ evidence was not substantial and persuasive to rebut the presumption of correct assessment by the BOE.  However, Respondent’s evidence was substantial and persuasive to rebut the presumption of correct assessment by the BOE and to establish the TMV of the subject property as of January 1, 2016, to be $217,000.

CONCLUSIONS OF LAW AND DECISION

Jurisdiction

The State Tax Commission (STC) has jurisdiction to hear this appeal and correct any assessment which is shown to be unlawful, unfair, arbitrary or capricious, including the application of any abatement.  The Hearing Officer shall issue a decision and order affirming, modifying or reversing the determination of the BOE, and correcting any assessment which is unlawful, unfair, improper, arbitrary, or capricious.  Article X, Section 14, Mo. Const. of 1945; Sections 138.430, 138.431, 138.431.4, RSMo

Basis of Assessment

The Constitution mandates that real property and tangible personal property be assessed at its value or such percentage of its value as may be fixed by law for each class and for each subclass.  Article X, Sections 4(a) and 4(b), Mo. Const. of 1945.  The constitutional mandate is to find the true value in money for the property under appeal.  By statute, real property and tangible personal property are assessed at set percentages of true value in money:  residential property at 19%; commercial property at 32%; and agricultural property at 12%.  Section 137.115.5 RSMo (2000) as amended.

Investigation by Hearing Officer

In order to investigate appeals filed with the STC, the Hearing Officer may inquire of the owner of the property or of any other party to the appeal regarding any matter or issue relevant to the valuation, subclassification, or assessment of the property.  Section 138.430.2 RSMo (2000) as amended.  The Hearing Officer’s decision regarding the assessment or valuation of the property may be based solely upon his inquiry and any evidence presented by the parties or based solely upon evidence presented by the parties.  Id.

During the hearing, the Hearing Officer inquired of Complainants and of the Appraiser.

Board Presumption and Computer-Assisted Presumption

            There exists a presumption of correct assessment by the BOE – the BOE presumption.  In charter counties or the City of St. Louis, there exists by statutory mandate a presumption that the Assessor’s original valuation was made by a computer, computer-assisted method or a computer program – the computer-assisted presumption.  These two presumptions operate with regard to the parties in different ways.

The BOE presumption operates in every case to require the taxpayer to present evidence to rebut it.  If Respondent is seeking to prove a value different than that set by the BOE, then Respondent is required to rebut the BOE presumption.

The computer-assisted presumption is applicable only if (1) the BOE lowered the value of the Assessor and Respondent is seeking to sustain the original assessment and (2) it has not been shown that the Assessor’s valuation was not the result of a computer assisted method.  The BOE’s valuation is assumed to be an independent valuation.

In the present appeal, the BOE sustained the initial valuation of Respondent, and both Complainants and Respondent are now seeking to lower the BOE’s assessment; therefore, the BOE presumption applies.

Complainant’s Burden of Proof

To obtain a reduction in assessed valuation based upon an alleged overvaluation, the Complainant must prove the true value in money of the subject property on the subject tax day.  Hermel, Inc., v. State Tax Commission, 564 S.W.2d 888, 897 (Mo. banc 1978).  True value in money is defined as the price that the subject property would bring when offered for sale by one willing but not obligated to sell it and bought by one willing or desirous to purchase but not compelled to do so.  Rinehart v. Bateman, 363 S.W.3d 357, 365 (Mo. App. W.D. 2012); Cohen v. Bushmeyer, 251 S.W.3d 345, 348 (Mo. App. E.D. 2008); Greene County v. Hermel, Inc., 511 S.W.2d 762, 771 (Mo. 1974).  True value in money is defined in terms of value in exchange and not in terms of value in use.  Stephen & Stephen Properties, Inc. v. State Tax Commission, 499 S.W.2d 798, 801-803 (Mo. 1973).  In sum, true value in money is the fair market value of the subject property on the valuation date.  Hermel, Inc., 564 S.W.2d at 897.

“’True value’ is never an absolute figure, but is merely an estimate of the fair market value on the valuation date.”  Drury Chesterfield, Inc., v. Muehlheausler, 347 S.W.3d 107, 112 (Mo. App. E.D. 2011), citing St. Joe Minerals Corp. v. State Tax Comm’n of Mo., 854 S.W.2d 526, 529 (Mo. App. E.D. 1993).  “Fair market value typically is defined as the price which the property would bring when offered for sale by a willing seller who is not obligated to sell, and purchased by a willing buyer who is not compelled to buy.”  Drury Chesterfield, Inc., 347 S.W.3d at 112 (quotation omitted).

A presumption exists that the assessed value fixed by the BOE is correct.  Rinehart, 363 S.W.3d at 367; Cohen, 251 S.W.3d at 348; Hermel, Inc., 564 S.W.2d at 895.  “Substantial and persuasive controverting evidence is required to rebut the presumption, with the burden of proof resting on the taxpayer.” Cohen, 251 S.W.3d at 348.  Substantial evidence can be defined as such relevant evidence that a reasonable mind might accept as adequate to support a conclusion.  Cupples Hesse Corp. v. State Tax Commission, 329 S.W.2d 696, 702 (Mo. 1959).  Persuasive evidence is evidence that has sufficient weight and probative value to convince the trier of fact.  Cupples Hesse Corp., 329 S.W.2d at 702.  The persuasiveness of evidence does not depend on the quantity or amount thereof but on its effect in inducing belief.   Brooks v. General Motors Assembly Division, 527 S.W.2d 50, 53 (Mo. App. 1975). See also, Westwood Partnership v. Gogarty, 103 S.W.3d 152 (Mo. App. E.D. 2003); Daly v. P. D. George Co., 77 S.W.3d 645 (Mo. App. E.D. 2002); Reeves v. Snider, 115 S.W.3d 375 (Mo. App. S.D. 2003).

There is no presumption that the taxpayer’s opinion is correct. The taxpayer in a Commission appeal still bears the burden of proof.  The taxpayer is the moving party seeking affirmative relief.   Therefore, the Complainant bears the burden of proving the vital elements of the case, i.e., the assessment was “unlawful, unfair, improper, arbitrary or capricious.”  Westwood Partnership, 103 S.W.3d 152 (Mo. App. E.D. 2003); Daly v. P. D. George Co., 77 S.W.3d 645 (Mo. App. E.D. 2002); Reeves v. Snider, 115 S.W.3d 375 (Mo. App. S.D. 2003); Industrial Development Authority of Kansas City v. State Tax Commission of Missouri, 804 S.W.2d 387, 392 (Mo. App. W.D. 1991).

Generally, a property owner, while not an expert, is competent to testify to the reasonable market value of his own land.  Cohen, 251 S.W.3d at 348-49; Carmel Energy, Inc. v. Fritter, 827 S.W.2d 780, 783 (Mo. App. W.D. 1992).  “However, when an owner’s opinion is based on improper elements or foundation, his opinion loses its probative value.”  Carmel Energy, Inc., 827 S.W.2d at 783.  A taxpayer does not meet his burden if evidence on any essential element of his case leaves the Commission “in the nebulous twilight of speculation, conjecture and surmise.”  See Rossman v. G.G.C. Corp. of Missouri, 596 S.W.2d 469, 471 (Mo. App. E.D. 1980).

Respondent’s Burden of Proof

Respondent, when advocating a value different from that determined by the original valuation or a valuation made by the BOE, must meet the same burden of proof to present substantial and persuasive evidence of the value advocated as required of the Complainant under the principles established by case law.  Hermel, Inc., 564 S.W.2d at 895; Cupples-Hesse, 329 S.W.2d at 702; Brooks, 527 S.W.2d at 53.

In this case, Respondent presented the Appraiser’s report as evidence indicating a lower valuation than the value finally determined by the BOE and lower than the value previously determined by Respondent; thus, the Appraiser’s report was received to be considered in light of Respondent’s argument that the BOE’s valuation of the subject property should be lowered to $217,000 as of January 1, 2016.

 

Weight to be Given Evidence

The Hearing Officer is not bound by any single formula, rule, or method in determining true value in money and is free to consider all pertinent facts and estimates and give them such weight as reasonably they may be deemed entitled.  The relative weight to be accorded any relevant factor in a particular case is for the Hearing Officer to decide.  St. Louis County v. Security Bonhomme, Inc., 558 S.W.2d 655, 659 (Mo. banc 1977); St. Louis County v. STC, 515 S.W.2d 446, 450 (Mo. 1974); Chicago, Burlington & Quincy Railroad Company v. STC, 436 S.W.2d 650 (Mo. 1968).

The Hearing Officer, as the trier of fact, may consider the testimony of an expert witness and give it as much weight and credit as deemed necessary when viewed in connection with all other circumstances.  Beardsley v. Beardsley, 819 S.W.2d 400, 403 (Mo. App. W.D. 1991).  The Hearing Officer, as the trier of fact, is not bound by the opinions of experts but may believe all or none of the expert’s testimony or accept it in part or reject it in part.  Exchange Bank of Missouri v. Gerlt, 367 S.W.3d 132, 135-36 (Mo. App. W.D. 2012).

Methods of Valuation

Proper methods of valuation and assessment of property are delegated to the STC.  It is within the purview of the Hearing Officer to determine the method of valuation to be adopted in a given case.   See, Nance v. STC, 18 S.W.3d 611, 615 (Mo. App. W.D. 2000); Hermel, Inc., 564 S.W.2d at 897; Xerox Corp. v. STC, 529 S.W.2d 413 (Mo. banc 1975).  Missouri courts have approved the comparable sales or market approach, the cost approach, and the income approach as recognized methods of arriving at fair market value.   St. Joe Minerals Corp. v. STC, 854 S.W.2d 526, 529 (App. E.D. 1993); Aspenhof Corp. v. STC, 789 S.W.2d 867, 869 (App. E.D. 1990); Quincy Soybean Company, Inc., v. Lowe, 773 S.W.2d 503, 504 (App. E.D. 1989), citing Del-Mar Redevelopment Corp v. Associated Garages, Inc., 726 S.W.2d 866, 869 (App. E.D. 1987); and State ex rel. State Highway Comm’n v. Southern Dev. Co., 509 S.W.2d 18, 27 (Mo. 1974).

“For purposes of levying property taxes, the value of real property is typically determined using one or more of three generally accepted approaches.”  Snider v. Casino Aztar/Aztar Missouri Gaming Corp., 156 S.W.3d 341, 346 (Mo. banc 2005), citing St. Louis County v. Security Bonhomme, Inc., 558 S.W.2d 655, 659 (Mo. banc 1977).  “Each valuation approach is applied with reference to a specific use of the property—its highest and best use.” Snider, 156 S.W.3d at 346-47, citing Aspenhof  Corp., 789 S.W.2d at 869.  “The method used depends on several variables inherent in the highest and best use of the property in question.”  Snider, 156 S.W.3d at 347.

“Each method uses its own unique factors to calculate the property’s true value in money.”  Id.  “The ‘comparable sales approach’ uses prices paid for similar properties in arms-length transactions and adjusts those prices to account for differences between the properties.  Id. at 348.  “Comparable sales consist of evidence of sales reasonably related in time and distance and involve land comparable in character.”  Id. (quotation omitted).  “This approach is most appropriate when there is an active market for the type of property at issue such that sufficient data [is] available to make a comparative analysis.”  Id.

Implicit in this definition are the consummation of a sale as of a specific date and the passing of title from seller to buyer under conditions whereby:

  1. Buyer and seller are typically motivated.

 

  1. Both parties are well informed and well advised, and both acting in what they consider their own best interests.

 

  1. A reasonable time is allowed for exposure in the open market.

 

  1. Payment is made in cash or its equivalent.

 

  1. Financing, if any, is on terms generally available in the Community at the specified date and typical for the property type in its locale.

 

  1. The price represents a normal consideration for the property sold unaffected by special financing amounts and/or terms, services, fees, costs, or credits incurred in the transaction.

 

Real Estate Appraisal Terminology, Society of Real Estate Appraisers, Revised Edition, 1984; see also, Real Estate Valuation in Litigation, J. D. Eaton, M.A.I., American Institute of Real Estate Appraisers, 1982, pp. 4-5; Property Appraisal and Assessment Administration, International Association of Assessing Officers, 1990, pp. 79-80; Uniform Standards of Professional Appraisal Practice, Glossary.

Discussion

            In this case, Complainant’s evidence was neither substantial nor persuasive to rebut the presumption of correct assessment by the BOE.  Substantial evidence is that which is relevant, adequate, and reasonably supports a conclusion.  Cupples Hesse Corp., 329 S.W.2d at 702.  Persuasive evidence is that which causes the trier of fact to believe, more likely than not, the conclusion advocated is the correct conclusion.  Id.

Complainants primarily argued that (1) the subject property’s location on Conway Road should have been considered when valuing the property; and (2) their purchase of the subject property in 2011 was an open market sale, which was a better indicator of value than Respondent’s appraisal report.

With regard to location, Complainants did not present any evidence of other comparable properties to show that the subject property’s location on Conway Road had a deleterious effect on its TMV or to support their opinion as to the value of the subject property.  During their testimony, Complainants acknowledged that the subject property is located in the Ladue School District.  During Respondent’s case-in-chief, the Appraiser testified that the subject property also is located within the City of Frontenac.  It is commonly accepted in the local community that real property in this area of central-western St. Louis County is highly valued, both in money and in esteem.  Respondent’s Comparable No. 1 was located on Conway Road, less than one-tenth of a mile from the subject property.  Comparable No. 2 was located just off of Lindbergh Boulevard approximately one-third of a mile from the subject property.  (Exhibit 1)  Both Comparable Nos. 1 and 2 were located in the Ladue School District and within the City of Frontenac.  (Exhibit 1; St. Louis County Real Estate Database)

Mr. Mansuri testified that Complainants had purchased the subject property in 2011 at an auction at a hotel where other bidders also bid on the property.  Complainants testified that they had only painted and cleaned the home and that they would need to make substantial interior and exterior repairs if they were to list the subject property for sale.  Mr. Mansuri testified that appraisals are not necessarily conclusive on the issue of a property’s TMV and that the purchase price of a property is a better determiner of TMV; however, the evidence compels the conclusion that Complainants’ purchase of the subject property was not a market-based sale involving a buyer and seller that were typically motivated; rather, the evidence indicates that the property was purchased at below-market value for investment purposes.  In fact, Complainants testified that tenants were living in the subject property on the relevant tax date and that the subject property “always” has had tenants.

On the contrary, Respondent presented substantial and persuasive evidence to rebut the presumption of correct assessment by the BOE.  The Appraiser, a state certified residential real estate appraiser, used one of the three court-approved methods for valuing residential property to arrive at an opinion of TMV for the subject property, the sales comparison method.  The Appraiser’s report analyzed sales data from comparable properties in the same geographic area as the subject property.  Comparable Nos. 1 and 2 bore similarities to the subject property and were the best indicators of value given their close proximity to the subject property, their age and style, and their location within the Ladue School District and the City of Frontenac.  The adjusted sale prices of Comparable Nos. 1 and 2 based on the market-based adjustments ranged between $215,200 and $220,700.  The Appraiser’s opinion as to the TMV of the subject property, $217,000, fell squarely within that range of values.  This method of developing an opinion of value was based on market-driven data, research, analysis conducted in conformity with the requirements of the Uniform Standards of Professional Appraisal Practice, which were adopted and promulgated by the Appraisal Standards Board of the Appraisal Foundation.

ORDER

The TMV for the subject property as determined by the BOE is SET ASIDE.  The assessed value for the subject property for tax year 2016 is set at $41,230 residential ($217,000 TMV).

Application for Review

A party may file with the STC an application for review of this decision within thirty days of the mailing date set forth in the Certificate of Service for this Decision.  The application shall contain specific facts or law as 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, MO 65102-0146, 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 application for review is based will result in summary denial. Section 138.432, RSMo

Disputed Taxes

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 the possible 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 March 14, 2017.

STATE TAX COMMISSION OF MISSOURI

Amy S. Westermann

Senior Hearing Officer

 

Certificate of Service

I hereby certify that a copy of the foregoing has been sent electronically or mailed postage prepaid this 14th day of March, 2017, to: Complainants(s) counsel and/or Complainant, the County Assessor and/or Counsel for Respondent and County Collector.

 

Jacklyn Wood

Legal Coordinator