Surecut Lawncare LLC v. Jake Zimmerman, Assessor St. Louis County

May 25th, 2018

IN THE STATE TAX COMMISSION OF MISSOURI

SURECUT LAWNCARE LLC, ) Appeal No. 17-10148
              Complainant )    
  )    
v. )    
  )    
JAKE ZIMMERMAN, ASSESSOR )    
ST LOUIS COUNTY, MISSOURI,

Respondent

 )    

 

DECISION AND ORDER

 

Holding

 

Motion for Attorney Fees and Cost is DENIED.  Surecut Lawncare, LLC, (Complainant) appeared by counsel Eric Tremayne.  Jake Zimmerman, St. Louis County Assessor (Respondent) appeared by counsel Steven Robson.

Issue

 

Complainant seeks attorney fees after appeal of the classification of property.

Findings of Facts

  1.  Jurisdiction over the issue of attorney fees is proper.
  2. Hearing on the Motion for Attorney Fees was held on May 10, 2018.
  3. Complaint for Review of Assessment. Respondent valued the property at $303,100 and classified the parcel as agricultural and commercial property.  Complainant appealed to the Board of Equalization (BOE).  The BOE valued the property at $303,100 and classified the parcel as agricultural and commercial property.  Complainant appealed to the State Tax Commission (STC).
  4. Decision and Order. On February 27, 2018, Chief Counsel Maureen Monaghan (Hearing Officer) issued her Decision and Order. The assessment made by BOE was affirmed in part and set aside in part.  True value in money (TVM) for the subject property was set at $46,072, agricultural classification.
  5. Motion for Attorney Fees. Complainant filed for Attorney Fees on March 29, 2018.
  6. Attorney Fees. From May 9, 2017 to March 29, 2018, Complainant incurred $15,081.25 in attorney fees.

DECISION

            The Complainants moved for reimbursement of appraisal costs and attorney fees in the above-named appeals pursuant to Section 138.430.6 RSMo. that states:

“If an assessor classifies real property under a classification that is contrary to or in conflict with a determination by the state tax commission or a court of competent jurisdiction of said property, the taxpayer shall be awarded costs of appeal and reasonable attorney’s fees on a challenge of the assessor’s determination.”

The Decision issued on February 27, 2018 is the first determination by the state tax commission as to the classification of the subject property.  Since it is the first determination of the property classification of the subject property, the assessor did not classify the property in direct conflict or contrary to any determination by the state tax commission.

ORDER

            The Complainant’s Motion for Attorney Fees is DENIED.

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

 

SO ORDERED May 25,2018.

Maureen Monaghan

Chief Counsel

Certificate of Service

 

I hereby certify that a copy of the foregoing has been sent electronically or mailed postage prepaid this 25th day of May, 2018, to: Complainant; the Respondent County Assessor and/or Counsel for the Respondent County Assessor.

 

Jacklyn Wood

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

573-751-2414

573-751-1341 FAX