State Tax Commission of
)
Complainant, )
)
v. ) Appeal Number 05-13300
)
PHILIP MUEHLHEAUSLER, ASSESSOR, )
)
Respondent. )
DECISION AND ORDER
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 2005 and 2006 set at $125,600, assessed value of $23,870.
Complainant did not appear.
Respondent appeared by Counsel, Paula J. Lemerman, Associate County Counselor.
Case heard and decided by Senior 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, 2005.
SUMMARY
Complainant
appeals, on the ground of overvaluation and failure to provide notice of
changed assessment to current owner, 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
$125,600, assessed value of $23,870, as residential property. Complainant proposed a value of $104,900
assessed value of $19,940, in the Complaint for Review of Assessment. Case was called for hearing at 10:00 a.m. on Tuesday,
May 23, 2006, at the
The Hearing Officer enters the following Decision and Order.
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
3. By Order of the Commission dated
February 23, 2006, the case was set for evidentiary hearing at 10:30 a.m.,
Tuesday, May 23, 2006, in the
4. Counsel for Complainant did not appear at the evidentiary hearing case called at 10:00 a.m. and again at 10:40 a.m. Counsel for Respondent submitted documents which were marked for purposes of identification as Exhibit 1. Exhibit 1 was received into evidence. Exhibit 1 consisted of the following documents:
A. Copy of Certificate of Value on subject property, dated 1/5/05 signed by D. Kim Whittle and Michael E. Whittle, managers, certifying the purchase price of the subject property was $152,000; and certified copy of General Warranty Deed, dated December 31, 2004 conveying the subject property from Carol J. Borders to Michael Whittle and Kimberly Whittle, husband and wife.
B. Non-Compliance Transmittal Form, dated 1/25/05 that Certificate of Value was not filed for Warranty Deed dated November 29, 2004, recorded 1/25/05; and Certified Copy of General Warranty Deed conveying subject property from Carol J. Borders to Carol J. Borders and William F. Borders, IV, Trustees under the Carol J. Borders Living Trust, dated 1/22/03.
C. Non-Compliance Transmittal Form, dated 9/7/05 (Daily No. 849) that Certificate of Value was not filed for Warranty Deed dated August 30, 2005, recorded 9/7/05; and Certified Copy of [Correction] General Warranty Deed conveying subject property from Carol J. Borders, Michael Whittle and Kimberly Whittle to Capri Real Estate, LLC.
D. Non-Compliance Transmittal Form, dated 9/7/05 (Daily No. 850) that Certificate of Value was not filed for Warranty Deed dated August 10, 2005, recorded 9/7/05; and Certified Copy of [Correction] Quitclaim Deed conveying subject property from Carol J. Borders and William F. Borders, IV, Trustees under the Carol J. Borders Living Trust, dated 1/22/03 to Capri Real Estate, LLC.
5. As of January 1, 2005, record title was in Carol J. Borders, a single person. Exhibit 1-B. Complainant did not become the owner of record until September 7, 2005.
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. 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 Appeal
The appeal is dismissed for failure to comply with the rules of the Commission relating to appeals, specifically in failure to comply with the order of February 23, 2006, by appearing at hearing or timely asking for a continuance; failure of prosecution and failure to present evidence to establish a prima facie case for the relief sought. 12 CSR 30-3.050(3)(C), (D) & (E).
ORDER
The assessed
valuation for the subject property as determined by the Assessor and sustained
by the Board of Equalization for
The assessed value for the subject property for tax years 2005 and 2006 is set at $125,600.
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 2000.
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 June 6, 2006.
STATE TAX COMMISSION OF
_____________________________________
W. B. Tichenor
Senior Hearing Officer
Certificate of Service
I hereby certify that a copy of the foregoing has been mailed postage prepaid on this 6th day of June, 2006, to: Michael Whittle, One Metropolitan Square, 26th Floor, St. Louis, MO 63102, Attorney for Complainant; Paula Lemerman, Associate County Counselor, Attorney for Respondent; Philip A. Muehlheausler, Assessor; John Friganza, Collector, County Government Center, 41 South Central Avenue, Clayton, MO 63105.
___________________________
Barbara Heller
Legal Coordinator