MICHAEL & MICHELE ARAUJO,	)
	)
Complainants,	)
	)
v.	)		Appeal Number 02-10008
	)
PHILIP A. MUEHLHEAUSLER,	)
ACTING ASSESSOR,	)
ST. LOUIS COUNTY, MISSOURI,	)
	)
Respondent.	)

HOLDING

Appeal dismissed. Decision of the St. Louis County Board of Equalization sustaining the assessment made by the Assessor, AFFIRMED, true value in money for the subject property for tax year 2002 set at $140,630, assessed value of $26,720.

Complainants appeared Pro Se.

Respondent represented by Paula Lemerman, Associate County Counselor.

Case decided by Chief Hearing Officer, W. B. Tichenor.

ISSUE

The Commission takes this appeal to determine the true value in money for the subject property on January 1, 2001.

SUMMARY

Complainants appeal the decision of the St. Louis County Board of Equalization which sustained the valuation of the subject property. The Assessor determined an appraised value of $140,630 (assessed value of $26,720, as residential property). Complainants proposed no fair market value in their Complaint for Review of Assessment.

By Order dated January 30, 2003, Complainants were given until and including February 14, 2003, to respond to the said Order indicating that an evidentiary hearing was desired, that the appeal would be voluntarily dismissed, or that the appeal had been settled. Complainants were advised if no response was made to the Order that the appeal would be dismissed for failure to comply with the Commission Order and failure of prosecution of the appeal. No response was made by Complainants.

FINDINGS OF FACT

1. Jurisdiction over this appeal is proper. Complainants 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 9 Castle Drive, Florissant, Missouri. It is identified by locator number 03 H 210084.

3. There was no evidence of new construction and improvement from January 1, 2001, to January 1, 2002.

4. Complainant failed to respond to a Commission Order on or before the deadline of February 14, 2003.

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 affirming, modifying or reversing the determination of the board of equalization, and correcting any assessment which is unlawful, unfair, improper, arbitrary, or capricious. Section 138.431.4, RSMo.

Dismissal of Appeals

Upon the hearing officer's own motion an appeal my be dismissed for failure to comply with the rules of the commission, failure of prosecution or any other ground alleged to legally justify an involuntary dismissal of an appeal. 12 CSR 30-3.050(3).

DECISION

Appeal is dismissed upon the failure of Complainants to (1) comply with the Commission Order and (2) prosecute their appeal by advising the Commission that they desired an evidentiary hearing. 12 CSR 30-3.050(3).

ORDER

The assessed valuation for the subject property as determined by the Assessor and sustained by the Board of Equalization for St. Louis County for the subject tax day is AFFIRMED, upon the dismissal of Complainant's appeal.

The assessed value for the subject property for tax year 2002 is set at $26,720.

Complainants 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 St. Louis 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 18, 2003.

STATE TAX COMMISSION OF MISSOURI

W. B. Tichenor

Chief Hearing Officer