Timothy & Shirley Eckhoff (Franklin)

May 18th, 2010

State Tax Commission of Missouri






v.) Appeal Number 09-57041











The assessment made by the Assessor is AFFIRMED.Complainants failed to appear at the evidentiary hearing. Respondent appeared by Counsel Mark Vincent, County Counselor. Appeal dismissed by Senior Hearing Officer W. B. Tichenor.


Complainants appealed, on the ground of overvaluation, the assessment of the Assessor. The Commission takes this appeal to determine the true value in money for the subject property on January 1, 2009.


1.Jurisdiction over this appeal is proper.Complainants timely appealed to the State Tax Commission asserting lack of notice of increase in assessment and thereof no Board hearing had been held.

2.The subject property is located at 3240 Old Hwy 50, Gerald, Missouri.The property is identified by map parcel number 15-9-32-5.

3.By Order issued April 9, 2010, case was set for evidentiary hearing at 10:35 a.m., Wednesday, May 12, 2010, in the Assessor’s Conference Room, 400 East Locust Street, Suite 105A, Union, Missouri.Complainants were informed by said Order that if they could not attend the hearing and needed a continuance a request must be made in writing and filed with the Commission no later than five days before the hearing date.No request for continuance was filed with the Commission by Complainants.

Complainants were further advised that failure to appear at the evidentiary hearing would result in dismissal for failure to prosecute.[1]Complainants did not appear at the evidentiary hearing.Respondent filed Appraisal Report of Angela J. Johnson, State Certified General Real Estate Appraiser, concluding a fair market value of $102,000.



The Commission has jurisdiction to hear this appeal and correct any assessment which is shown to be unlawful, unfair, arbitrary or capricious.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.[2]

Dismissal of Appeal

A Hearing Officer on his own motion may dismiss an appeal for failure of prosecution.[3]Appeal is dismissed for failure to comply with the rules and orders of the Commission and failure of prosecution.


The assessed valuation for the subject property as determined by the Assessor for Franklin County for the subject tax day is AFFIRMED.

The assessed value for the subject property for tax year 2009 and 2010 is set at $16,836.

Complainants may file with the Commission 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 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, MO65102-0146, 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 appeal is based will result in summary denial. [4]

The Collector of Franklin County, as well as the collectors of all affected political subdivisions therein, shall continue to hold the disputed taxes pending a 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 May 18, 2010.





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 18thday of May, 2010, to:Timothy Eckhoff, 3240 Old Hwy. 50, Gerald, MO 63037, Complainant; Mark Vincent, Franklin County Counselor, P.O. Box 439, Union, MO 63084, Attorney for Respondent; Tom Copeland, 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.




Barbara Heller

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


573-751-1341 FAX



[1] Order, setting original evidentiary hearing, issued February 25, 2010.


[2] Article X, section 14, Mo. Const. of 1945; Sections 138.430, 138.431, 138.431.4, RSMo.


[3] 12 CSR 30-3.050 (3) (C) & (D).


[4] Section 138.432, RSMo.