EDWARD & WILL ANN SIX,	)
	)
Complainants,	)
	)
v.	)		Appeals Number 03-32515 thru
	)		03-32541
SCOTT SHIPMAN, ASSESSOR,	)
ST. CHARLES COUNTY, MISSOURI,	)
	)
Respondent.	)

Appeals dismissed for failure of prosecution.

Complainant represented pro se.

Respondent represented by Counsel, Charissa Mayes, Assistant County Counselor.

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

1. Jurisdiction over this appeal is proper. Complainant timely appealed to the State Tax Commission from the decision of the St. Charles County Board of Equalization.

2. Case was set for Prehearing Conference at 2:00 p.m., Tuesday, November 18, 2003, by Order dated September 4, 2003. By correspondence dated November 14, 2003, Complainant, Edward Six, requested a continuance of the Prehearing Conference. By Order dated November 14, 2003, parties were advised that the case would be set for an Evidentiary Hearing. By Order dated November 25, 2003, case was set for Evidentiary Hearing to be held at 2:00 p.m., Tuesday, January 13, 2004. Complainant requested by letter dated January 1, 2004, a continuance of the Evidentiary Hearing. By Order dated January 9, 2004, case was set for Evidentiary Hearing at 9:00 a.m., Tuesday, March 9, 2004.

3. By phone call on Friday, March 5, 2004, the Hearing Officer left a message for Complainant relative to whether he was going to proceed with the Evidentiary Hearing in the appeals. An e-mail relative to this was also sent to Complainant and Respondent from the Hearing Officer. No response to either the phone call or the e-mail was received from Complainant.

4. The Hearing Officer was contacted by Todd Powelson of the Assessor=s Office on Monday morning, March 8, 2004, and advised that he had talked to Mr. Six and that Mr. Six had informed Mr. Powelson that Complainants would not appear at the evidentiary hearing. The Hearing Officer called Mr. Six and confirmed that Complainants would not appear at the Evidentiary Hearing. Mr. Six was advised that the appeals would be dismissed.

The Commission has jurisdiction to hear this appeal. Article X, section 14, Mo. Const. of 1945; Sections 138.430, 138.431, RSMo. The hearing officer may dismiss an appeal for failure of prosecution. 12 CSR 30-3.050(3)(D).

The appeals are dismissed for failure of Complainants to pursue prosecution of their Complaint for Review of Assessment. Assessed valuations for the subject properties as determined by the Assessor and sustained by the Board of Equalization for St. Charles County for the subject tax day are AFFIRMED.

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 these appeals 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. Charles 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 assessments in these appeals.

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 8, 2004.

STATE TAX COMMISSION OF MISSOURI

W. B. Tichenor

Hearing Officer