State Tax Commission of Missouri
STEPHEN & LINDA FREI,)
v.) Appeal Number 07-20078
ED BUSHMEYER, ASSESSOR,)
ST. LOUIS CITY,MISSOURI,)
DECISION AND ORDER
Decision of the St. Louis City Board of Equalization reducing the assessment made by the Assessor is AFFIRMED, upon dismissal of the appeal.Hearing Officer finds presumptions of correct assessment not rebutted. True value in money for the subject property for tax years 2007 and 2008 is set at $190,000, residential assessed value of $36,100.
Complainants did not appear.
Respondent appeared by Associate City Counselor, Carl. W. Yates, III.
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.
Complainants appeal, on the ground of overvaluation, the decision of the St. Louis City Board of Equalization, which reduced the valuation of the subject property.The Assessor determined an appraised value of $230,000, assessed value of $43,700, as residential property.The Board reduced the value to $190,000, assessed value of $36,100.Complainants proposed a value of $160,000, assessed value of $30,400.A hearing was conducted on January 24, 2007, at the City Hall,St. Louis,Missouri.
The Hearing Officer enters the following Decision and Order.
Complainants did not appear to present evidence of the true value in money of the property under appeal.
Respondent placed into evidence appraisal report of Mr. Chris Roth, appraiser for the City ofSt. Louis.The appraisal report was marked as Exhibit 1.It concluded a fair market value of $200,000.
FINDINGS OF FACT
1.Jurisdiction over this appeal is proper.Complainants timely appealed to the State Tax Commission from the decision of the St. Louis City Board of Equalization.
2. The property under appeal is located at913 Morrison Avenue,St. Louis,Missouri.It is identified by parcel number 0467-03-0125-0.
3. Case was set for evidentiary hearing at 10:40 a.m., Thursday, January 24, 2008.Case was called for hearing.Complainants did not appear by 11:00 a.m., on January 24, 2008.
4. Case is dismissed.
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.
Presumptions 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).
Dismissal of Appeals
Upon a hearing officer’s own motion, an appeal may be dismissed for failure to comply with the rules of the commission relating to appeals, or failure of prosecution.12 CSR 30-3.050(3)(C) & (D).Failure of a taxpayer to attend the evidentiary hearing or to timely seek a continuance of an evidentiary hearing constitutes failure to comply and failure of prosecution.Complainants’ failure to appear at the evidentiary hearing is grounds for dismissal of the appeal.
The appeal is dismissed.The assessed valuation for the subject property as determined by the Board of Equalization forSt. LouisCityfor the subject tax day is AFFIRMED.
The assessed value for the subject property for tax years 2007 and 2008 is set at $36,100.
Complainants 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 St. Louis City, 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.If any or all protested taxes have been disbursed pursuant to Section 139.031(8), RSMo, either party may apply to the circuit court having jurisdiction of the cause for disposition of the protested taxes held by the taxing authority.
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 February 5, 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 5thday of February, 2008, to:Stephen Frei, 913 Morrison Avenue, St. Louis, MO 63104, Complainant; Carl W. Yates III, Associate City Counselor, 314 City Hall, St. Louis, MO 63103, Attorney for Respondent; Ed Bushmeyer, Assessor, 120 City Hall, St. Louis, MO 63103; Gregory Daly, Collector, 110 City Hall, St. Louis, MO 63103.