State Tax Commission of Missouri
WILLIAM & SHARON UNGER,)
v.) Appeal No.09-10698
ST. LOUIS COUNTY, MISSOURI,)
DECISION AND ORDER
Decision of the St. Louis County Board of Equalization reducing the assessment made by the Assessor is AFFIRMED.Complainant failed to appear at the evidentiary hearing. Respondent appeared by Associate County Counselor, Paula J. Lemerman. Appeal dismissed by Senior Hearing Officer W. B. Tichenor.
Complainant appealed, on the ground of overvaluation and discrimination, the decision of the County Board of Equalization, which reduced the valuation of the subject property.
FINDINGS OF FACT
1.Jurisdiction over this appeal is proper.Complainant timely appealed to the State Tax Commission from the decision of the St. Louis County Board of Equalization.
2.The subject property is located at 3126 Rock Crest Drive, St. Louis County, Missouri.The property is identified by locator number 28J10098.
3.By Order issued April 21, 2010, case was set for evidentiary hearing at 9:00 a.m., Tuesday, July 13, 2010, in the St. Louis County Government Center, 41 South Central Avenue, Clayton, Missouri.Complainant was informed by said Order that if he 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 Complainant.Complainant was further advised that failure to appear at the evidentiary hearing would result in dismissal for failure to prosecute.Complainant did not appear at the evidentiary hearing.
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.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.
Presumptions In Appeals
There is a presumption of validity, good faith and correctness of assessment by the CountyBoardof Equalization.The presumption of correct assessment is rebutted when the taxpayer presents substantial and persuasive evidence to establish that the Board’s valuation is erroneous and what the fair market value should have been placed on the property.
Dismissal of Appeal
A Hearing Officer on his own motion may dismiss an appeal for failure of prosecution.Appeal is dismissed for failure of prosecution.
The assessed valuation for the subject property as determined by the Board of Equalization for County for the subject tax day is AFFIRMED.
The assessed value for the subject property for tax years 2009 and 2010 is set at $27,550.
Complainant 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. 
The Collector ofSt. Louis 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 July 23, 2010.
STATE TAX COMMISSION OFMISSOURI
<v:shapetype id="_x0000_t75" coordsize="21600,21600"
o:spt=”75″ o:preferrelative=”t” path=”m@4@5l@4@11@9@11@9@5xe” filled=”f”
<v:shape id="_x0000_i1025" type="#_x0000_t75" style='width:3in;
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 23rdday of July, 2010, to:William Unger, 3126 Rock Crest Drive, Lemay, MO 63125, Complainant; Paula Lemerman, Associate County Counselor, County Government Center, 41 South Central Avenue, Clayton, MO 63105, Attorney for Respondent; Michael Brooks, Acting Assessor, County Government Center, 41 South Central Avenue, Clayton, MO 63105; John Friganza, Collector, County Government Center, 41 South Central Avenue, Clayton, MO 63105.
Contact Information for State Tax Commission:
Missouri – State Tax Commission
P.O. Box 146
301 W. High Street, Room 840
Jefferson City, MO 65102
 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).
 Hermel, supra; Cupples-Hesse Corporation v. State Tax Commission, 329 S.W.2d 696, 702 (Mo. 1959).