State Tax Commission of
RICHARD A. & KATHERINE S. WULF, )
)
Complainants, )
)
v. ) Appeal Number 05-10279
)
PHILIP MUEHLHEAUSLER, ASSESSOR, )
)
Respondent. )
DECISION AND ORDER
HOLDING
Appeal DISMISSED. Decision of the St. Louis County Board of Equalization reducing the assessment made by the Assessor, AFFIRMED. Hearing Officer finds true value in money for the subject property for tax years 2005 and 2006 to be $193,100, assessed value of $36,690.
Complainants 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.
The Commission takes
this appeal to determine whether there existed an intentional plan by the
assessor and/or the Board of Equalization to assess the subject property at a
value greater than 19% of its true value in money (fair market value) or at a value greater than the average
residential assessment ratio for
SUMMARY
Complainant
appeals, on the ground of overvaluation and discrimination, the decision of the
St. Louis County Board of Equalization, which reduced the valuation of the
subject property. The Assessor
determined an appraised value of $208,400, assessed value of $39,600, as
residential property. The Board reduced
the value to $193,100, assessed value of $36,690. Complainant proposed a value of $178,420,
assessed value of $33,900. A hearing was
conducted on May 16, 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. By Order dated February 14, 2006, the
case was set for evidentiary hearing at 1:00 p.m., Tuesday, May 16, 2006. Case called, Complainants failed to appear by
1:30 p.m. Respondent appeared by
Counsel,
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.
Dismissal of Appeal
The appeal is dismissed for failure to comply with the Commission order and appear at hearing or to file a timely motion (no later than five (5) days prior to the hearing) seeking 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(2) & (3)(C), (D) & (E). The valuation determined by the Board of Equalization is affirmed since Complainants’ appeal is dismissed and Exhibit 1 cannot be considered for purposes of increasing the value back to the level as established by the Assessor of $208,400. In any case in St. Louis County where the assessor presents evidence which indicates a valuation higher than the value finally determined by the assessor or the value determined by the board of equalization, whichever is higher, for that assessment period, such evidence will only be received for the purpose of sustaining the assessor’s or board’s valuation, and not for increasing the valuation of the property under appeal. Section 138.060, RSMo; 12 CSR 30-3.075.
ORDER
Appeal is
DISMISSED and the assessed valuation for the subject property as determined by
the Board of Equalization for
The assessed value for the subject property for tax years 2005 and 2006 is set at $36,690.
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 May 22, 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 22nd day of May, 2006, to: Richard Wulf, 1415 Fawn Valley Drive, St. Louis, MO 63131, Complainant; Paula Lemerman, Associate County Counselor, County Government Center, 41 South Central Avenue, Clayton, MO 63105, Attorney for Respondent; Philip A. Muehlheausler, Assessor, County Government Center, 41 South Central Avenue, Clayton, MO 63105; John Friganza, Collector, County Government Center, 41 South Central Avenue, Clayton, MO 63105.
___________________________
Barbara Heller
Legal Coordinator