STATE TAX COMMISSION OF MISSOURI
| THE MARK A. KRUG LIVING TRUST ET AL, | ) | Appeal No. 21-18271 through 21-18278 and 21-18280 through 21-18282 |
| ) | ||
| Complainant(s), | ) | |
| ) | ||
| v. | ) | |
| ) | ||
| JAKE ZIMMERMAN, ASSESSOR, | ) | |
| ST. LOUIS COUNTY, MISSOURI, | ) | |
| ) | ||
| Respondent. | ) |
DECISION AND ORDER
The Mark A. Krug Living Trust et. al (Complainants) appeal the St. Louis County Board of Equalization’s (BOE) decisions finding the true value in money (TVM) of the following subject residential properties on January 1, 2021 on the ground of overvaluation and propose values as listed here:
| Appeal No. | Complainant | Parcel Id | BOW TVM | Complainant Proposed TVM |
| 21-18271 | The Mark A. Krug Living Trust |
16N321343 |
$144,600 | $81,000 |
| 21-18272
|
The Mark A. Krug Living Trust | 17O321604 | $131,000 | $100,000 |
| 21-18273
|
PNR Properties LLC
|
10J440240 | $71,500 | $35,000 |
| 21-18274 | PNR Properties LLC
|
09E631482 | $59,100 | $20,000 |
| 21-18275
|
PNR Properties LLC
|
13G120547 | $40,000 | $20,000 |
| 21-18276
|
PNR Properties LLC
|
08F241100 | $98,300 | $50,000 |
| 21-18277
|
PNR Properties LLC
|
11H521150 | $75,000 | $35,000 |
| 21-18278
|
PNR Properties LLC
|
12G120373 | $45,900 | $15,000 |
| 21-18280
|
Cromwell Apartments LLC
|
19J110326 | $2,348,300 | $1,750,000 |
| 21-18281
|
Rush | 17L410402 | $428,000 | $300,000 |
| 21-18282
|
Ward Davis Family Revocable Living Trust
|
05J130992 | $232,100 | $175,000 |
Complainant did not produce substantial and persuasive evidence to support the respective claims of overvaluation. The assessments of the BOE are affirmed.[1]
Facts
Pursuant to an order that was issued to the parties on June 3, 2022, the evidentiary hearing for these appeals was scheduled for October 27, 2022, at 9:00 A.M. via Webex. The hearing was conducted on that date and at that scheduled time. Respondent timely appeared at the evidentiary hearing and through counsel Tim Bowe. Complainants did not appear, nor did their counsel Jason Rush. Complainants did not seek a continuance or otherwise communicate any intent to proceed with the appeals.
Complainants Did Not Prove Overvaluation
The taxpayer bears the burden of proof and must show by a preponderance of the evidence that the property was overvalued. Westwood P’ship v. Gogarty, 103 S.W.3d 152, 161 (Mo. App. E.D. 2003). Complainants did not appear at the evidentiary hearing and produced no evidence admitted into the record to support their claims of overvaluation for the subject properties. Complainants’ failure to appear and to present any evidence necessarily means Complainants fail to meet their burdens of proof. [2]
CONCLUSION AND ORDER
The assessments made by the BOE are affirmed. The TVM and assessed values of the subject properties as of January 1, 2021, classified as residential property, are as follows:
| Appeal No. | Complainant | Parcel Id | TVM | Assessed Value |
| 21-18271 | The Mark A. Krug Living Trust |
16N321343 |
$144,600 | $27,474 |
| 21-18272
|
The Mark A. Krug Living Trust | 17O321604 | $131,000 | $24,890 |
| 21-18273
|
PNR Properties LLC
|
10J440240 | $71,500 | $13,585 |
| 21-18274 | PNR Properties LLC
|
09E631482 | $59,100 | $11,229 |
| 21-18275
|
PNR Properties LLC
|
13G120547 | $40,000 | $7,600 |
| 21-18276
|
PNR Properties LLC
|
08F241100 | $98,300 | $18,677 |
| 21-18277
|
PNR Properties LLC
|
11H521150 | $75,000 | $14,250 |
| 21-18278
|
PNR Properties LLC
|
12G120373 | $45,900 | $8,721 |
| 21-18280
|
Cromwell Apartments LLC
|
19J110326 | $2,348,300 | $446,177 |
| 21-18281
|
Rush | 17L410402 | $428,000 | $81,320 |
| 21-18282
|
Ward Davis Family Revocable Living Trust
|
05J130992 | $232,100 | $44,099 |
Application for Review
A party may file with the STC an application for review of this decision within 30 days of the mailing date set forth in the certificate of service for this decision. The application “shall contain specific detailed grounds upon which it is claimed the decision is erroneous.” Section 138.432. The application must be in writing, and may be mailed to the State Tax Commission, P.O. Box 146, Jefferson City, MO 65102-0146, or emailed to Legal@stc.mo.gov. A copy of the application must be sent to each person 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.
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.
SO ORDERED November 4, 2022.
STATE TAX COMMISSION OF MISSOURI
Benjamin C. Slawson
Senior Hearing Officer
Certificate of Service
I hereby certify that a copy of the foregoing has been electronically mailed and/or sent by U.S. Mail on November 4, 2022.
Complainant(s) and/or Counsel for Complainant(s), the County Assessor and/or Counsel for Respondent and County Collector.
Noah Shepard
Legal Coordinator
[1]Complainants timely filed a complaint for review of assessment. The State Tax Commission (STC) has authority to hear and decide Complainants’ appeals. Mo. Const. art. X, sec. 14; Section 138.430.1, RSMo 2000. All statutory citations are to RSMo 2000, as amended.
[2] For over 150 years, Missouri law has recognized the self-evident proposition that “if there be no evidence sufficient in law to make a prima facie case on this issue, plaintiff cannot be entitled to recover.” Callahan v. Warne, 40 Mo. 131, 135 (Mo. 1867).