Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 30 - State Tax Commission › Chapter 3 - Local Assessment of Property and Appeals From Local Boards of Equalization › Section 12 CSR 30-3.020 - Intervention

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule establishes the procedure for
				  nonparties to appear and be heard and for intervention.
(1) All persons affected or liable to be
				affected by review by the commission of any assessment, whether or not they are
				made parties to the appeal by intervention, may submit a memorandum setting
				forth their position on the issue(s) in the given appeal, and serve a copy of
				same upon counsel for the parties or upon the parties if there is no counsel.
				However, nonparties are not entitled to notice of hearings and decisions,
				except as provided generally by section
				610.020,
				RSMo, unless they are made designated persons by the complainants as provided
				by section
				536.067(3),
				RSMo. Nonparties are not entitled to take depositions, nor entitled to the
				issuance of subpoenas nor to introduce exhibits, testify, or cross-examine
				witnesses.
(2) Any person may apply
				for leave to intervene in any contested case before the commission by serving a
				motion for leave to intervene upon all then existing parties and upon the
				commission. The motion shall state the grounds for it and whether the applicant
				is seeking to intervene on behalf of the complainant or the respondent. The
				motion shall be filed within sixty (60) days of the time of the notice of
				institution of the case. Oral argument will be scheduled by the commission on
				the motion only if there is a written objection to the intervention filed by
				any party not later than fifteen (15) days after the filing of the motion to
				intervene. Upon its own motion, the commission, in any case, may order that
				oral argument be had on the issue of the proposed intervention. A separate
				motion must be filed for each contested case in which an applicant seeks to
				intervene.
(3) An applicant may be
				granted permission to become an intervenor based upon a balancing of the nature
				and the extent of the interest of all of the complainants, respondents,
				intervenors and applicants in the appeal. For example, in the case of an appeal
				filed pursuant to section
				138.430,
				RSMo, the commission may grant an applicant the status of intervenor based upon
				the following five (5) interests if they are found to weigh in balance in favor
				of the applicant:
(A) Substantially all of
				the applicant's operating revenues are derived from
ad valorem
tax revenues;
(B) If the decreases
				in assessed valuation paid by the complainants and against which the tax rate
				established by the applicant will be applied are granted by the commission,
				then decreases in assessed valuation will reduce the tax revenues available for
				distribution to the applicant;
(C)
				A reduction in the tax revenues will have a direct and immediate impact upon
				the applicant;
(D) The respondent,
				an existing party, may not adequately represent the interests of the applicant;
				and
(E) The complainants will not
				be prejudiced by intervention nor will they be precluded from protecting or
				asserting their interest in decreases in assessed valuation.