PENSKE TRUCK LEASING CO.,	)
	)
Complainant,	)
	)
v.	)		Appeal Number 01-11358
	)
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 years 2001 and 2002 set at $1,283,400, assessed value of $410,690.

Complainant represented by Bruce J. Stavitsky, Upper Saddle River, New Jersey..

Respondent represented by Robert J. Droney, Assistant 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

Complainant appeals 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 $1,283,400 (assessed value of $410,690, as commercial property). Complainant proposed, in its Complaint for Review of Assessment, a value of $937,000 (assessed value of $299,840).

A Scheduling Order was entered on February 21, 2002, ordering an exchange of exhibits on or before February 3, 2003, and exchange of written direct testimony on or before March 3, 2003. Complainant filed neither exhibits nor written direct testimony. Respondent filed Certified copies of Special Warranty Deed dated September 20, 2001, on the subject property (Exhibit 1) and Certificate of Value for the Exhibit 1 transaction showing a purchase price of $1,500,000 (Exhibit 2). Respondent filed no written direct testimony.

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 5464 Brown Road, Hazelwood, Missouri. It is identified by locator number 09 M 620131.

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

4. Complainant failed to present evidence to support the opinion of value proffered in the Complaint for Review of Assessment and thereby failed to present evidence to establish a prima facie case.

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).

Exclusion of Exhibits and Testimony

Any exhibit or written direct testimony which has not previously been exchange in accordance with a Commission order will be excluded from admission into evidence at the evidentiary hearing. 12 CSR 30-3.060.

DECISION

Appeal is dismissed upon the failure of Complainant to (1) comply with the Commission Order on exchange of exhibits and written direct testimony; (2) prosecute its appeal; and (3) present any evidence which would establish a prima facie case for the relief sought. 12 CSR 30-3.050(3). The holding of an evidentiary hearing would avail nothing, since Complainant is precluded from offering exhibits and direct testimony which were not filed and exchanged in accordance with the Commission order. 12 CSR 30-3.060.

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 years 2001 and 2002 is set at $410,690.

Complainant 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 13, 2003.

STATE TAX COMMISSION OF MISSOURI

W. B. Tichenor

Chief Hearing Officer