MARVIN GLYN FERRELL, JR., ) ) Complainant, ) ) v. ) Appeal Number 00-86500 ) TERESA HOUCHIN, ASSESSOR, ) SCOTT COUNTY, MISSOURI, ) ) Respondent. )
DECISION AND ORDER
HOLDING
The assessment made by the Assessor, SET ASIDE, Hearing Officer finds subject property not owned by Marvin Glyn Ferrell, Jr., Complainant.
Case decided by Chief Hearing Officer, W. B. Tichenor.
ISSUES
The Commission takes this appeal to determine whether Glyn Ferrell was the owner of the subject personal property on January 1, 2000.
SUMMARY
Complainant appeals the determination of the Respondent that Complainant was the owner of a 1996 Southern 16 x 80 mobile home, Serial Number SSDAL129072 on January 1, 2000.
The case was submitted upon documents filed with the Commission. The Hearing Officer, having considered all of the competent evidence upon the whole record, enters the following Decision and Order.
Complainant's Evidence
Complainant filed the following documents, which are received as evidence on the issue of ownership of the subject mobile home. The Hearing Officer has marked the documents for purposes of identification.
Exhibit A Typed Description of Property with a list of actions relative to the purchase history of the mobile home.
Exhibit B Copy of 2000 tax bill for Marvin Glyn Ferrell Jr. and Kim Ferrell.
Exhibit C Purchase Agreement for mobile home.
Exhibit D Retail Installment Contract on mobile home.
Exhibit E Application for Missouri Title on mobile home.
Exhibit F Letter to Complainant from Conseco Finance Servicing Corp
Exhibit G Purchase Agreement and Retail Installment Contract on mobile home.
Exhibit H Letter from Complainant to Collector of Revenue of Scott County protesting payment of taxes on the grounds that the mobile home was not owned by Complainant or his wife.
Exhibit I Letter from Complainant to Respondent asserting that Complainant did not own the mobile home.
Exhibit J Letter from Complainant to Commission providing response to points raised by Respondent's letter (Exhibit 1)
Exhibit K Copy of check from remitter Marvin Glyn Ferrell III to Greentree Acceptance for the down payment on the home purchase by Marvin Glyn Ferrell III.
Exhibit L Copy of Title Application (Exhibit E).
Exhibit M Amendment to the retail installment contract.
Exhibit N Credit Application for Marvin Glyn Ferrell III for loan with Greentree Acceptance for the purchase of the mobile home.
Respondent's Evidence
Respondent filed the following document, which is received as evidence on the issue of ownership of the subject mobile home. The Hearing Officer has marked the document for purposes of identification.
Exhibit 1 Statement of Respondent setting forth her position relative to the issue of ownership of the mobile home.
FINDINGS OF FACT
1. The subject property consists of a 1996 Southern 16 x 80 mobile home, Serial Number SSDAL129072 0 Assessor's Account No. 4701.
2. The signature of Marvin G. Ferrell, III appears on the following documents:
a. Purchase Agreement - Exhibit C.
b. Retail Installment Contract - Exhibit D.
c. Missouri Title Application - Exhibits E & L.
d. Amendment to Retail Installment Contract - Exhibit M.
e. Credit Application - Exhibit N.
3. Marvin G. Ferrell, III purchased the subject mobile home on or about October 25, 1999, and titled the same. Marvin G. Ferrell, III was the owner of the subject mobile home on tax date of January 1, 2000.
CONCLUSIONS OF LAW
Jurisdiction
The Commission has jurisdiction to hear this appeal and correct any assessment which is shown to be unlawful, unfair, arbitrary or capricious. Article X, section 14, Mo. Const. of 1945; Sections 138.430, 138.431, RSMo. The hearing officer shall issue a decision and order correcting any assessment which is unlawful, unfair, improper, arbitrary, or capricious. Section 138.431.4, RSMo.
DECISION
The evidence of Complainant establishes that neither Complainant, nor his wife, were the owners of the subject mobile home on tax date of January 1, 2000. The mobile home was not purchased by Complainant or his wife, but was purchased by Complainant's son, Marvin G. Ferrell, III. No evidence was presented by Respondent that would establish that Complainant or his wife had owned the subject mobile home.
ORDER
The assessment for the subject property as determined by the Assessor for the subject tax day is SET ASIDE.
The subject property was not owned by Complainant on January 1, 2000.
A party may file with the Commission an application for review of this decision within thirty (30) days of the mailing of such decision. The application shall contain specific grounds upon which it is claimed the decision is erroneous. Failure to state specific facts or law upon which the appeal is based will result in summary denial. Section 138.432, RSMo 1994.
If an application for review of this decision is made to the Commission, any protested taxes presently in an escrow account in accordance with this appeal shall be held pending the final decision of the Commission. If no application for review is received by the Commission within thirty (30) days, this decision and order is deemed final and the Collector of Scott County, as well as the collectors of all affected political subdivisions therein, shall disburse the protested taxes presently in an escrow account in accord with the decision on the underlying assessment in this appeal. If any or all protested taxes have been disbursed pursuant to Section 139.031(8), RSMo, either party may apply to the circuit court having jurisdiction of the cause for disposition of the protested taxes held by the taxing authority.
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 March 5, 2001.
STATE TAX COMMISSION OF MISSOURI
W. B. Tichenor
Chief Hearing Officer