State Tax Commission of
MARTHA KEHOE, )
)
Complainant, )
)
v. ) Appeal Number 05-32710
)
SCOTT SHIPMAN, ASSESSOR, )
)
Respondent. )
DECISION AND ORDER
HOLDING
Appeal dismissed. Decision of the St. Charles 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 $337,270, assessed value of $64,080.
Complainant did not appear.
Respondent appeared by Counsel, Charissa Mayes, Assistant 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, the decision of the St. Charles County
Board of Equalization, which sustained the valuation of the subject
property. The Assessor determined an
appraised value of $337,270 (assessed value of $64,080, as residential
property). Case was set for evidentiary
hearing on February 28, 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. Charles County Board of Equalization.
2. Case was called for evidentiary hearing at 1:00 p.m., Tuesday, February 27, 2006, as per Order dated February 9, 2006. No request for a continuance had been made by Complainant. Original scheduling order dated December, 2005, stated: If you do not appear at the hearing, and no request for continuance of the hearing is made, your appeal will be dismissed for failure to prosecute. Complainant failed to appear by 1:15 p.m.
3. Appraisal report of Steven D. Riney received into evidence on behalf of Respondent. Said appraisal report constitutes clear and convincing evidence to affirm the original fair market value of $337,270 set by the Assessor and sustained by the Board.
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 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.
Board of Equalization Presumption
There is a
presumption of validity, good faith and correctness of assessment by the
Presumption on Assessor’s Value
The Supreme Court of Missouri has held, “A tax
assessor’s valuation is presumed correct.”
Donna Snider v. Casino Aztar/Aztar Missouri Gaming Corp.,
SC86181, 3/01/2005. Citing to Hermel,
supra; and Cupples Hesse Corp. v. State Tax Commission, 329 S.W.2d
696, 702 (
Standard for Valuation
Section 137.115,
RSMo, requires that property be assessed based upon its true value in money
which is defined as the price a property would bring when offered for sale by
one willing or desirous to sell and bought by one who is willing or desirous to
purchase but who is not compelled to do so.
St. Joe Minerals Corp. v. State Tax Commission, 854 S.W.2d 526,
529 (Mo. App. E.D. 1993); Missouri Baptist Children’s Home v. State Tax
Commission, 867 S.W.2d 510, 512 (
ORDER
Appeal is
dismissed for failure of prosecution. 12 CSR 30-3.050(3)(D). 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 $64,080.
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 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. 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 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 2, 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 1st day of March 2006, to: Martha Kehoe, 3633 Highway K, O’Fallon, MO 63368, Complainant; Charissa Mayes, Assistant County Counselor, 100 North Third Street, Room 216, St. Charles, MO 63301, Attorney for Respondent; Scott Shipman, Assessor, 201 North Second, Room 247, St. Charles, MO 63301-2870; Amy Gann, Registrar, 100 North Third Street, Suite 206, St. Charles, MO 63301; Barbara Walker, Collector, 201 North Second Street, Room 134, St. Charles, MO 63301.
___________________________
Barbara Heller
Legal Coordinator