Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 30 - State Tax Commission › Chapter 2 - Original Assessment › Section 12 CSR 30-2.021 - Original Assessment by State Tax Commission and Appeals

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule sets a precise method for
				  appealing final decisions of the State Tax Commission as regards public
				  utilities and those taxpayers coming under the original assessment of the
				  commission.
(1) Every
				railroad, telegraph, telephone, express company and other and similar public
				utility corporations, companies and firms (afterwards referred to as company)
				doing business in Missouri, unless otherwise provided, shall proceed before the
				State Tax Commission as follows:
(A) Each
				company shall file its report with the State Tax Commission on or before April
				1 of each year. Upon receipt of the report, the commission shall certify a
				tentative assessment to the company. The commission shall set a date upon which
				an informal hearing will be conducted for the company. At the hearing, the
				company shall be permitted to submit to the commission evidence and exhibits
				indicative of the value of the subject property;
(B) Subsequent to the proceedings set out in
				subsection (1)(A), the commission shall certify a final assessment to the
				company. The commission shall have the authority to amend a certified final
				assessment which it deems to be erroneous, or pursuant to section 155.040.3,
				RSMo, certify the value of commercial aircraft not owned by an airline company,
				but no such amendment or certification shall be made after September 1 of the
				tax year in question. Such erroneous assessments shall not include
				disagreements over valuation, classification, or exemption, which must be
				addressed through the appeal process. Upon receipt of the final assessment, the
				company, if dissatisfied, shall file a petition for a rehearing, which shall be
				decided as a contested case, after hearing on the record;
(C) The petition shall be directed to the
				State Tax Commission. It shall state that the appeal is from the original
				assessment entered by the commission; the date of the assessment; the name of
				the taxpayer appealing; the business address of the taxpayer to which notice of
				hearing may be mailed; a brief statement of why the commission should change or
				modify the original assessment; and a brief statement of the relief to which
				complainant may feel entitled. The petition shall be sworn to by the
				complainant or his/her attorney;
(D) The petition for rehearing shall be filed
				not more than thirty (30) days after the company receives notice of the
				original assessment. The petition shall be served upon the commission by
				delivery, personally, to any commissioner or to the secretary of the commission
				or by registered mail, postage prepaid, addressed to the State Tax Commission
				at Jefferson City, Missouri. If personal service is made, it may be proven by
				the affidavit of any person competent to testify or by the official certificate
				of any officer authorized under the laws of Missouri to execute process. If the
				petition is served by mail, it shall be filed as of the date of its delivery by
				the postal authorities, to the office of the State Tax Commission in Jefferson
				City, Missouri;
(E) Discovery in
				appeals shall be as in other contested cases pursuant to 12 CSR
				303.040;
(F) An assistant attorney
				general will assist the commission at the hearing and in preparing the
				decision. The commission's staff attorneys will assist commission staff in
				presentation of the case; and
(G)
				The State Tax Commission shall set the matter for hearing at the office of the
				State Tax Commission, Jefferson City, Missouri, within a reasonable time after
				that, and notify the complainant and the proper state officer of the date. The
				notice shall be given to the complainant by first-class mail, postage prepaid,
				addressed to the complainant's place of business as given the petition
				filed.