Willliam Tennel et al v. Johnny North, Assessor Laclede County

December 22nd, 2014

State Tax Commission of Missouri

 

WILLIAM TENNEL, et al., )
)
                                     Complainants(s), )
)
v. ) Appeal # 14-64000
)
JOHNNY NORTH, ASSESSOR, )
LACLEDE CO., MISSOURI, )
)
                                    Respondent. )

 

 

DECISION AND ORDER

 

HOLDING

 

Decision of the County Board of Equalization Laclede County affirming the assessment, including the classification, made by the Assessor of the applicable property is AFFIRMED.  Complainants did not present substantial and persuasive evidence to rebut the presumption of correct assessment by the Board of Equalization.  Complainants bore the burden of proof in this appeal.  Respondent was under no obligation to present any evidence.

The Assessed value in money for the subject property for tax year 2014 was properly set at $2,020, which Complainants did not dispute.  The property was also properly assessed as real property.  This Hearing Office would note that whether the property, such being a mobile home, used as a residence, was assessed as real property or personal property would result in the exact same assessment calculation, such being true market value times 19%.

Complainants Tennel and Frazier appeared pro se.  Complainant Perez did not appear.

Respondent appeared by attorney Jon Morris.

Case heard and decided by Senior Hearing Officer John Treu.

ISSUE

Complainants appeal, on the ground of misclassification, the decision of the Laclede County Board of Equalization, which classified the subject property as real property.  Complainants do not challenge the actual assessed value or tax bill. The Commission takes this appeal to determine the proper classification of the subject property on January 1, 2014.

The Hearing Officer, having considered all of the competent evidence upon the whole record, enters the following Decision and Order.

FINDINGS OF FACT

  1. Jurisdiction. Jurisdiction over this appeal is proper.  Complainant timely appealed to the State Tax Commission from the decision of the Laclede County Board of Equalization.
  2. Evidentiary Hearing. The Evidentiary Hearing was held on December 10, 2014 at the Laclede County Courthouse/ Administration Building, Lebanon, Missouri.
  3. Identification of Subject Property. The subject property is identified by map parcel number or locator number 03-4.0-20-000-000-003.08.  It is further identified as 20-36-16 Turkey Ridge, Lot D, Laclede County, Missouri. (Ex. 9)
  4. Description of Subject Property. The subject property consist of a 1969 Mobile Home (12’ x 57’) with an add-on  (Ex A, Exs.1-3 & Ex 7-8)
  5. Assessment. The Assessor classified the property as residential.  The Board of Equalization sustained such assessment. (Ex. A, Ex. 6-7 & Complainants’ Complaint for Review of Assessment)
  6. Complainant’s Evidence. Complainant offered into evidence Exhibit A which consisted of a packet of pictures, a brief written statement and various Laclede County record.  Exhibit A was received into evidence without objection.
  7. Evidence of New Construction & Improvement. There was evidence of new construction and improvement from January 1, 2013, to January 1, 2014, therefore the assessed value for 2014 changed.  However, once again, Complainants are not disputing the valuation of the property, the assessment ratio of 19% or amount of tax.  They only dispute the classification of the property or the description of the property as on the tax bills.
  8. Respondent’s Evidence. Respondent offered into evidence Exhibit 1-10.  The exhibits were as follows:
  9. Photo of front of structure
  10. Photo of back of structure
  11. Aerial Photo of property
  12. Statute 700.111 (Old Version)
  13. Portion of statute 137.115
  14. Assessors Property Record
  15. 2014 Laclede County Real Estate Tax Statement
  16. 2013 Assessment List
  17. General Warranty Deed
  18. Dept. of Revenue Record

 

All exhibits were received into evidence without objection.

 

CONCLUSIONS OF LAW AND DECISION

Jurisdiction

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.  Article X, Section 14, Mo. Const. of 1945; Sections 138.430, 138.431, 138.431.4, RSMo. 

Applicable Law

137.115 RSMo states in pertinent part:

“…6. Manufactured homes, as defined in section 700.010, which are actually used as dwelling units shall be assessed at the same percentage of true value as residential real property for the purpose of taxation. The percentage of assessment of true value for such manufactured homes shall be the same as for residential real property. If the county collector cannot identify or find the manufactured home when attempting to attach the manufactured home for payment of taxes owed by the manufactured home owner, the county collector may request the county commission to have the manufactured home removed from the tax books, and such request shall be granted within thirty days after the request is made; however, the removal from the tax books does not remove the tax lien on the manufactured home if it is later identified or found. For purposes of this section, a manufactured home located in a manufactured home rental park, rental community or on real estate not owned by the manufactured home owner shall be considered personal property. For purposes of this section, a manufactured home located on real estate owned by the manufactured home owner may be considered real property.  (underline added by Hearing Officer for emphasis)

  1. Each manufactured home assessed shall be considered a parcel for the purpose of reimbursement pursuant to section 137.750, unless the manufactured home is real estate as defined in subsection 7 of section 442.015 and assessed as a realty improvement to the existing real estate parcel.
  2. Any amount of tax due and owing based on the assessment of a manufactured home shall be included on the personal property tax statement of the manufactured home owner unless the manufactured home is real estate as defined in subsection 7 of section 442.015, in which case the amount of tax due and owing on the assessment of the manufactured home as a realty improvement to the existing real estate parcel shall be included on the real property tax statement of the real estate owner. …”

442.015 RSMo states in pertinent part: “1. For the purposes of this section, “manufactured home” means a manufactured home as defined in section 700.010. Notwithstanding the foregoing, for the purposes of 11 U.S.C. Section 1322(b)(2), a manufactured home shall be deemed to be real property. For the purposes of this section, a manufactured home is permanently affixed if it is anchored to real estate by attachment to a permanent foundation, constructed in accordance with applicable state and local building codes and manufacturer’s specifications as provided in 24 CFR Part 3285, and connected to residential utilities, such as water, gas, electricity, or sewer or septic service. …”

700.010 RSMo states in pertinent part: “As used in sections 700.010 to 700.500, for the purpose of sections 700.010 to 700.500, the following terms mean:

… (6) “Manufactured home”, structure, transportable in one or more sections, which, in the traveling mode, is eight body feet or more in width or forty body feet or more in length, or, when erected on site, is three hundred twenty or more square feet, and which is built on a permanent chassis and designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities, and includes the plumbing, heating, air-conditioning, and electrical systems contained therein. The term includes any structure that meets all of the requirements of this paragraph except the size requirements and with respect to which the manufacturer voluntarily files a certification required by the United States Secretary of Housing and Urban Development and complies with the standards established under Title 42 of the United States Code; …”

700.111 RSMo states in pertinent part: “1. (1) The owner or owners of a manufactured home that is covered by a manufacturer’s certificate of origin and that is permanently affixed to real estate as defined in subsection 1 of section 442.015, or which the owner intends to permanently affix to real estate as defined in subsection 1 of section 442.015, may surrender the manufacturer’s certificate of origin to the manufactured home to the director of revenue by filing with the director of revenue, in the form prescribed by the director, an application for surrender of manufacturer’s certificate of origin containing or accompanied by:

(a) The name, residence, and mailing address of the owner;

(b) A description of the manufactured home including the name of the manufacturer, the make, the model name, the model year, the dimensions, and the manufacturer’s serial number of the manufactured home and whether it is new or used and any other information the director of revenue requires;

(c) The date of purchase by the owner of the manufactured home, the name and address of the person from whom the home was acquired and the names and addresses of any security interest holders and lienholders in the order of their apparent priority;

(d) A statement signed by the owner, stating either:

  1. Any facts or information known to the owner that could affect the validity of the title to the manufactured home or the existence or nonexistence of a security interest in or lien on it; or
  2. That no such facts or information are known to the owner;

(e) A certified copy of the affidavit of affixation as provided in accordance with subsection 5 of section 442.015;

(f) The original manufacturer’s certificate of origin;

(g) The name and mailing address of each person wishing written acknowledgment of surrender from the director of revenue;

(h) The applicable fee for filing the application for surrender; and

(i) Any other information and documents the director of revenue reasonably requires to identify the owner of the manufactured home and to enable the director to determine whether the owner satisfied the requirements of subsection 6 of section 442.015, and is entitled to surrender the manufacturer’s certificate of origin, and the existence or nonexistence of security interests in or liens on the manufactured home.

(2) When satisfied of the genuineness and regularity of the surrender of a manufacturer’s certificate of origin to a manufactured home and upon satisfaction of the requirements of subdivision (1) of this subsection, the director of revenue shall:

(a) Cancel the manufacturer’s certificate of origin and update the department’s records in accordance with the provisions of section 700.320; and

(b) Provide written acknowledgment of compliance with the provisions of this section to each person identified on the application for surrender of a manufacturer’s certificate of origin under paragraph (g) of subdivision (1) of this subsection.

(3) Upon satisfaction of the requirements of this subsection a manufactured home shall be conveyed and encumbered as provided in chapter 442. If the application to surrender a manufacturer’s certificate of origin is delivered to the director of revenue within sixty days of recording the related affidavit of affixation with the recorder of deeds in the county in which the real estate to which the manufactured home is or shall be affixed and the application is thereafter accepted by the director of revenue, the requirements of this subsection shall be deemed satisfied as of the date the affidavit of affixation was recorded.

(4) Upon written request, the director of revenue shall provide written acknowledgment of compliance with the provisions of this subsection.

  1. (1) The owner or owners of a manufactured home that is covered by a certificate of title and that is permanently affixed to real estate in accordance with subsection 1 of section 442.015, or which the owner intends to permanently affix to real estate in accordance with subsection 1 of section 442.015, may surrender the certificate of title to the manufactured home to the director of revenue by filing with the director of revenue an application in the form prescribed by the director for surrender of title containing or accompanied by:

(a) The name, residence, and mailing address of the owner;

(b) A description of the manufactured home including the name of the manufacturer, the make, the model name, the model year, the dimensions, and the manufacturer’s serial number of the manufactured home and whether it is new or used and any other information the director of revenue requires;

(c) The date of purchase by the owner of the manufactured home, the name and address of the person from whom the home was acquired and the names and addresses of any security interest holders and lienholders in the order of their apparent priority;

(d) A statement signed by the owner, stating either:

  1. Any facts or information known to the owner that could affect the validity of the title to the manufactured home or the existence or nonexistence of a security interest in or lien on it; or
  2. That no such facts or information are known to the owner;

(e) A certified copy of the affidavit of affixation provided in accordance with subsection 5 of section 442.015;

(f) The original certificate of title;

(g) The name and mailing address of each person wishing written acknowledgment of surrender from the director of revenue;

(h) The applicable fee for filing the application for surrender; and

(i) Any other information and documents the director of revenue reasonably requires to identify the owner of the manufactured home and to enable the director to determine whether the owner satisfied the requirements of subsection 6 of section 442.015, and is entitled to surrender the certificate of title and the existence or nonexistence of security interests in or liens on the manufactured home.

(2) The director of revenue shall not accept for surrender a certificate of title to a manufactured home unless and until all security interests or liens perfected under section 700.350 have been released.

(3) When satisfied of the genuineness and regularity of the surrender of a certificate of title to a manufactured home and upon satisfaction of the requirements of subdivisions (1) and (2) of this subsection, the director of revenue shall:

(a) Cancel the certificate of title and update the department’s records in accordance with the provisions of section 700.320; and

(b) Provide written acknowledgment of compliance with the provisions of this section to each person identified on the application for surrender of title under paragraph (g) of subdivision (1) of this subsection.

(4) Upon satisfaction of the requirements of this subsection a manufactured home shall be conveyed and encumbered as provided in chapter 442. If the application to surrender a certificate of title is delivered to the director of revenue within sixty days of recording the related affidavit of affixation with the recorder of deeds in the county in which the real estate to which the manufactured home is or shall be affixed, and the application is thereafter accepted by the director of revenue, the requirements of this subsection shall be deemed satisfied as of the date the affidavit of affixation was recorded.

(5) Upon written request, the director of revenue shall provide written acknowledgment of compliance with the provisions of this subsection.

  1. (1) The owner or owners of a manufactured home that is not covered by a manufacturer’s certificate of origin or a certificate of title, or that is covered by a manufacturer’s certificate of origin or a certificate of title which the owner of the manufactured home, after diligent search and inquiry, is unable to produce, and that is permanently affixed to real estate in accordance with subsection 1 of section 442.015, or which the owner intends to permanently affix to real estate as defined in subsection 1 of section 442.015, may apply to the director of revenue by filing with the director of revenue an application for confirmation of conversion containing or accompanied by:

(a) The name, residence, and mailing address of the owner;

(b) A description of the manufactured home including the name of the manufacturer, the make, the model name, the model year, the dimensions, and the manufacturer’s serial number of the manufactured home and whether it is new or used and any other information the director of revenue requires;

(c) The date of purchase by the owner of the manufactured home, the name and address of the person from whom the home was acquired and the names and addresses of any security interest holders and lienholders in the order of their apparent priority;

(d) A statement signed by the owner, stating either:

  1. Any facts or information known to the owner that could affect the validity of the title to the manufactured home or the existence or nonexistence of a security interest in or lien on it; or
  2. That no such facts or information are known to the owner;

(e) A certified copy of the affidavit of affixation as provided in accordance with subsection 5 of section 442.015;

(f) A declaration by an attorney-at-law, duly admitted to practice in the courts of the state of Missouri, or an agent of a title insurance company duly licensed to issue policies of title insurance in the state of Missouri, that the manufactured home is free and clear of, or has been released from, all recorded security interests, liens and encumbrances; and

  1. Any facts or information known to him or her that could affect the validity of the title of the manufactured home or the existence or nonexistence of any security interest in or lien on it; or
  2. That no such facts or information are known to him or her;

(g) The name and mailing address of each person wishing written acknowledgment of surrender from the director of revenue;

(h) The applicable fee for filing the application for surrender; and

(i) Any other information and documents the director of revenue reasonably requires to identify the owner of the manufactured home and to enable the director to determine whether the owner satisfied the requirements of subsection 6 of section 442.015, and the existence or nonexistence of security interests in or liens on the manufactured home.

(2) When satisfied of the genuineness and regularity of the application for confirmation of conversion of a manufactured home and upon satisfaction of the requirements of subdivision (1) of this subsection, the director of revenue shall:

(a) Update the department’s records in accordance with the provisions of section 700.320; and

(b) Provide written acknowledgment of compliance with the provisions of this subsection to each person identified on the application for confirmation of conversion under paragraph (g) of subdivision (1) of this subsection.

(3) Upon satisfaction of the requirements of this subsection, a manufactured home shall be conveyed and encumbered as provided in chapter 442. If the application for confirmation of conversion of a manufactured home is delivered to the director of revenue within sixty days of recording the related affidavit of affixation with the recorder of deeds in the county in which the real estate to which the manufactured home is or shall be affixed and the application is thereafter accepted by the director of revenue, the requirements of this subsection shall be deemed satisfied as of the date the affidavit of affixation was recorded.

(4) Upon written request, the director of revenue shall provide written acknowledgment of compliance with the provisions of this subsection.

  1. (1) Notwithstanding any other provision of law, where a manufactured home has been permanently affixed to real estate and an affidavit of affixation has been recorded in the real estate records in the county in which the manufactured home is located in accordance with section 442.015, and where the manufactured home subsequently is detached or severed from the real estate, the owner or owners of the manufactured home may apply for a new certificate of title by filing with the director of revenue an application for a certificate of title to a manufactured home, containing or accompanied by:

(a) The name, residence, and mailing address of the owner;

(b) A description of the manufactured home including the name of the manufacturer, the make, the model name, the model year, the dimensions, and the manufacturer’s serial number of the manufactured home and whether it is new or used and any other information the director of revenue requires;

(c) A statement signed by the applicant, stating either:

  1. Any facts or information known to the applicant that could affect the validity of the title of the manufactured home or the existence or nonexistence of any security interest in or lien on it; or
  2. That no such facts or information are known to the applicant;

(d) A certified copy of the affidavit of severance provided in accordance with section 442.015;

(e) A declaration by an attorney-at-law, duly admitted to practice in the courts of the state of Missouri, or an agent of a title insurance company duly licensed to issue policies of title insurance in the state of Missouri, that the manufactured home is free and clear of, or has been released from, all recorded security interests, liens and encumbrances; and

  1. Any facts or information known to him or her that could affect the validity of the title of the manufactured home or the existence or nonexistence of any security interest in or lien on it; or
  2. That no such facts or information are known to him or her;

(f) The applicable fee for filing the application; and

(g) Any other information and documents the director of revenue reasonably requires to identify the manufactured home and to enable the director to determine whether the owner is entitled to a certificate of title and the existence or nonexistence of security interests in or liens on the manufactured home.

(2) When satisfied of the genuineness and regularity of the application for a certificate of title to a manufactured home and upon satisfaction of the requirements of subdivision (1) of this subsection, the director shall issue a new certificate of title and update the department’s records in accordance with the provisions of section 700.320.

(3) Immediately upon satisfaction of the requirements of this subsection, a manufactured home shall be conveyed and encumbered as personal property.

(4) Upon written request, the director of revenue shall provide written acknowledgment of compliance with the provisions of this subsection.

  1. The department of revenue shall promulgate rules to implement the provisions of this section. The department of revenue shall also promulgate standard affidavit of affixation forms, affidavit of severance forms, and confirmation of conversion forms that comply with the provisions of this section. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly under chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2010, shall be invalid and void.
  2. The provisions of this section shall become effective no later than March 1, 2011.

Basis of Assessment

            The Constitution mandates that real property and tangible personal property be assessed at its value or such percentage of its value as may be fixed by law for each class and for each subclass.  Article X, Sections 4(a) and 4(b), Mo. Const. of 1945.   The constitutional mandate is to find the true value in money for the property under appeal.  By statute real property and manufactured homes used as a residence are assessed at the same rate. Section 137.115.5 & 137.115.6, RSMo – residential property at 19% of true value in money.

Presumption In Appeal

There is a presumption of validity, good faith and correctness of assessment by the County Board of 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).   This presumption is a rebuttable rather than a conclusive presumption.  It places the burden of going forward with some substantial evidence on the taxpayer – Complainants.  When some substantial evidence is produced by the Complainant, “however slight”, the presumption disappears and the Hearing Officer, as trier of facts, receives the issue free of the presumption. United Missouri Bank of Kansas City v. March, 650 S.W.2d 678, 680-81 (Mo. App. 1983), citing to State ex rel. Christian v. Lawry, 405 S.W.2d 729, 730 (Mo. App. 1966) and cases therein cited.

As set forth previously,  Section 442.015 RSMo states in pertinent part:  “1. For the purposes of this section, “manufactured home” means a manufactured home as defined in section 700.010. Notwithstanding the foregoing, for the purposes of 11 U.S.C. Section 1322(b)(2), a manufactured home shall be deemed to be real property. For the purposes of this section, a manufactured home is permanently affixed if it is anchored to real estate by attachment to a permanent foundation, constructed in accordance with applicable state and local building codes and manufacturer’s specifications as provided in 24 CFR Part 3285, and connected to residential utilities, such as water, gas, electricity, or sewer or septic service. …”

Complainants did not present any substantial and persuasive evidence that the property, including, but not limited to the 1969 Mobile Home, is not permanently affixed as set forth above.  Complainants solely bore the burden to prove that the requirements of Sections 442.015 and 137.115 RSMo were not true as of January 1, 2014.  Respondent was under no obligation to prove the requirements of Sections 442.015 and 137.115 RSMo were not true.  The evidence submitted by both Complainants’ and Respondent clearly shows the entire structure is used as a residence and that the 1969 Mobile Home portion of the structure has heat, water and electricity connected to it.

Complainants are free to file a new appeal in 2015 and present admissible evidence which is substantial and persuasive to prove that the requirements of Sections 442.015 and 137.115 RSMo as well as other pertinent statues are fulfilled.

Complainants’ Burden of Proof

In order to prevail, Complainants were required to prove the property should be classified as personal property.   It should be specifically noted that the assessed value of the mobile home, whether classified as residential or personal property, would be assessed at 19% pursuant to 137.115.6.  There is no presumption that the taxpayer’s opinion is correct. The taxpayer in a Commission appeal still bears the burden of proof.  The taxpayer is the moving party seeking affirmative relief.   Therefore, the Complainant bears the burden of proving the vital elements of the case, i.e., the assessment was “unlawful, unfair, improper, arbitrary or capricious.”  See, Westwood Partnership v. Gogarty, 103 S.W.3d 152 (Mo. App. E.D. 2003); Daly v. P. D. George Co., 77 S.W.3d 645 (Mo. App. E.D. 2002); Reeves v. Snider, 115 S.W.3d 375 (Mo. App. S.D. 2003); Industrial Development Authority of Kansas City v. State Tax Commission of Missouri, 804 S.W.2d 387, 392 (Mo. App. 1991).

Investigation by Hearing Officer

In order to investigate appeals filed with the Commission, the Hearing Officer may inquire of the owner of the property or of any other party to the appeal regarding any matter or issue relevant to the valuation, subclassification or assessment of the property.  The Hearing Officer’s decision regarding the assessment or valuation of the property may be based solely upon his inquiry and any evidence presented by the parties, or based solely upon evidence presented by the parties. Section 138.430.2, RSMo.  The Hearing Officer during the evidentiary hearing made inquiry of Complainant and Respondent’s appraiser.

Weight to be Given Evidence

            The relative weight to be accorded any relevant factor in a particular case is for the Hearing Officer to decide.  St. Louis County v. Security Bonhomme, Inc., 558 S.W.2d 655, 659 (Mo. banc 1977); St. Louis County v. STC, 515 S.W.2d 446, 450 (Mo. 1974); Chicago, Burlington & Quincy Railroad Company v. STC, 436 S.W.2d 650 (Mo. 1968).  The Hearing Officer as the trier of fact may consider the testimony of an expert witness and give it as much weight and credit as he may deem it entitled to when viewed in connection with all other circumstances.

Complainant Fails to Meet Burden of Proof

Subject property is a mobile home with an add-on used as a residence.  Complainant did not contest the valuation or its use as a residence. Complainants’ issue is that the property tax bill does not identify the property as a trailer or that the property is not classified as personal property.  As set forth above, Complainants failed to present substantial and persuasive evidence to prove the subject property should not be assessed as real property or classified as residential property.  Complainants did not overcome the presumption that the Board of Equalizations decision was correct.  Respondent was under no burden to prove anything.  The burden was solely Complainants to meet.

ORDER

Although Complainants do not challenge the actual tax bill, the assessed valuation for the subject property as determined by the Assessor and sustained by the Board of Equalization for  Laclede County for the subject tax day is AFFIRMED.  The determination that the subject property by the Assessor and affirmed by the Board of Equalization is additionally affirmed.

The assessed value for the subject property, as residential property for tax year 2014 is set at $2,020.

Application for Review

A party 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 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

Disputed Taxes

The Collector of Laclede 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 139.031.8, 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 this 22nd day of December, 2014.

 

STATE TAX COMMISSION OF MISSOURI

 

John Treu

Senior Hearing Officer

 

 

Delivery or Notice was made via mail, email, fax, or personally on December 22, 2014 to the following Individuals of this Decision/Order/Holding

William Tennel, 34495 Niagra Drive, Eldridge, MO 65463

Judy Frazier, 34495 Niagra Drive, Eldridge, MO 65463

Dawn Perez, 34495 Niagra Drive, Eldridge, MO 65463

Jon Morris, Attorney for Respondent, 200 N Adams Ave., Lebanon, MO 65536

Johnny North, Assessor, 200 N. Adams Ave., Lebanon, MO 65536

Steve Pickering, Collector, 200 N. Adams Ave., Lebanon, MO 65536

Glenda Mott, Clerk, 200 N. Adams Ave., Lebanon, MO 65536.

 

 

Jacklyn Wood

Legal Coordinator