State Tax Commission of Missouri

RAYMOND L. & CYNTHIA J. WRIGHT, )

)

Complainants, )

)

v. ) Appeal Number 09-57013

)

TOM COPELAND, ASSESSOR, )

FRANKLIN COUNTY, MISSOURI, )

)

Respondent. )

DECISION AND ORDER

HOLDING

Decision of the Franklin County Board of Equalization sustaining the assessment made by the Assessor is AFFIRMED. Complainants failed to appear at the evidentiary hearing. Respondent appeared in person and by Counsel, Mark S. Vincent, Franklin County Counselor. Appeal dismissed 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, 2009.

FINDINGS OF FACT

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

2. The subject property is located at 530 Mary Drive, Lonedell, Missouri. The property is identified by map parcel number 31-5-16-2-34. Property was valued by the Assessor at $90,220, assessed residential value of $17,142. Valuation was sustained by the Board of Equalization.

3. By Order issued October 27, 2009, case was set for evidentiary hearing at

9:00 a.m., Thursday, December 3, 2009, in the Franklin County Government Building, Union, Missouri. Complainants were informed by said Order that if they could not attend the hearing and needed a continuance a request must be made in writing and filed with the Commission no later than five days before the hearing date. No request for continuance was filed with the Commission by Complainants. Complainants were further advised that failure to appear at the evidentiary hearing would result in dismissal for failure to prosecute.

4. Case called at 9:00 a.m., Thursday, December 3, 2009. Complainants did not appear by 9:15 a.m.. Respondent appeared in person and by Counsel, Mark S. Vincent, Franklin County Counselor. Respondent’s Exhibit 1 – Appraisal Report of Carl L. Sohn, opining a fair market value as of January 1, 2009, of $116,700, assessed value of $22,173 – was received into evidence.

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. 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.[1]

Presumptions In Appeals

There is a presumption of validity, good faith and correctness of assessment by the County Board of Equalization.[2] The presumption of correct assessment is rebutted when the taxpayer presents substantial and persuasive evidence to establish that the Board’s valuation is erroneous and what the fair market value should have been placed on the property.[3]

Dismissal of Appeal

A Hearing Officer on his own motion may dismiss an appeal for failure of prosecution.[4] Appeal is dismissed for failure of prosecution.

ORDER

The assessed valuation for the subject property as determined by the Assessor and sustained by the Board of Equalization for County for the subject tax day is AFFIRMED.

The assessed value for the subject property for tax years 2009 and 2010 is set at $17,142.

Complainants may file with the Commission an application for review of this decision within thirty days of the mailing date set forth in the Certificate of Service. The application shall contain specific grounds upon which it is claimed the decision is erroneous. Said application must be in writing addressed to the State Tax Commission of Missouri, P.O. Box 146, Jefferson City, MO 65102-0146, and a copy of said application must be sent to each person at the address listed below in the certificate of service.

Failure to state specific facts or law upon which the appeal is based will result in summary denial. [5]

The Collector of Franklin County, as well as the collectors of all affected political subdivisions therein, shall continue to hold the disputed taxes pending a filing of an Application for Review, unless said taxes have been disbursed pursuant to a court order under the provisions of Section 139.031.8, RSMo.

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 December 10, 2009.

STATE TAX COMMISSION OF MISSOURI

_____________________________________

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 10^th day of December, 2009, to: Raymond Wright, 530 Mary Drive, Lonedell, MO 63060, Complainant; Mark Vincent, Franklin County Counselor, P.O. Box 439, Union, MO 63084, Attorney for Respondent; Tom Copeland, Assessor, 400 E. Locust, Suite 105A, Union, MO 63084; Debbie Door, Clerk, Franklin County Courthouse, 400 E. Locust, Suite 201, Union, MO 63084; Linda Emmons, Collector; Franklin County Courthouse, 400 E. Locust, Suite 103, Union, MO 63084.

___________________________

Barbara Heller

Legal Coordinator

Contact Information for State Tax Commission:

Missouri - State Tax Commission

P.O. Box 146

301 W. High Street, Room 840

Jefferson City, MO 65102

573-751-2414

573-751-1341 FAX