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 30-3.010 - Appeals From the Local Board of Equalization

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule informs the local taxpayer of
				  his/her right to protest by complaint or appeal an assessed value which s/he
				  feels is unlawful, unfair, improper, arbitrary, or capricious and the procedure
				  for filing these complaints or appeals.
(1) Every owner of real property or tangible
				personal property shall have the right to appeal from the decision of the local
				board of equalization, upon compliance with the following rules:
(A) This appeal shall be initiated by filing
				a complaint on forms prescribed by this commission and directed to the State
				Tax Commission. No complaint will be accepted unless on forms prescribed by
				this commission; provided, that any complainant may attach to commission forms
				any additional written pleading deemed appropriate by complainant. The
				complaint shall specify the name of the complainant; the business address of
				the complainant or an attorney to whom notice of hearing may be mailed; the
				legal description of the real property or the complete description of the
				tangible personal property at issue; a brief statement of the grounds upon
				which the assessment of the property is claimed to be unlawful, unfair,
				improper, arbitrary, or capricious; a statement that the complainant had
				appealed to the proper local board of equalization; a statement of the relief
				to which complainant may feel entitled; if required under
				12 CSR
				30-3.025(3), a verified statement
				which states facts tending to demonstrate that the commission should reconsider
				the appropriateness of the value in the even-numbered year; and other
				information as shall be requested upon the commission forms;
(B) A complaint appealing a property
				assessment shall be filed not later than September 30 or within thirty (30)
				days of the decision of the board of equalization, whichever is later.
1. In any county or the City of St. Louis,
				the owner may appeal directly to the State Tax Commission (a) where the
				assessor fails to notify the current owner of the property of an initial
				assessment or an increase in assessment from the previous year, prior to thirty
				(30) days before the deadline for filing an appeal to the board of
				equalization, including instances in which real property was transferred and
				the prior owner was notified, or (b) where a new owner purchased real property
				less than thirty (30) days before the deadline for filing an appeal to the
				board of equalization or later in the tax year, regardless if the assessment is
				an initial assessment, an increase or decrease in assessment, or an assessment
				established in the prior year. Appeals under this paragraph shall be filed
				within thirty (30) days after a county official mailed a tax statement or
				otherwise first communicated the assessment or the amount of taxes to the owner
				or on or before December 31 of the tax year in question, whichever is later.
				Proof of late notice, the date of purchase, and/or notice sent to the prior
				owner shall be attached to, or set forth in, the complaint.
2. A property owner who, due to lack of
				notice, files an appeal directly with the State Tax Commission after tax
				statements are mailed should pay his or her taxes under protest pursuant to the
				requirements of section
				139.031,
				RSMo, and the county collector shall upon receiving either the payment under
				protest or the notice specified in section
				138.430,
				RSMo, impound all portions of taxes which are in dispute;
(C) Any complaint shall be served upon the
				State Tax Commission personally to any commissioner or to the administrative
				secretary of the commission, by certified, registered, regular, private carrier
				service mail or electronic transmission addressed to the State Tax Commission
				in Jefferson City. For purposes of this rule, electronic transmission shall
				mean facsimile transmission or email.
1. 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. In determining whether
				complaints personally served are filed within the time prescribed by law, the
				date on which personal service is obtained shall be deemed to be the date the
				complaint is filed with the commission.
2. In determining whether complaints are
				filed within the time prescribed by law, the complaints may be transmitted to
				the commission by registered, certified, or regular mail or by private carrier
				service. Complaints filed by registered or certified mail shall be deemed filed
				with the commission as of the date deposited with the United States Postal
				Service. Complaints filed by private carrier service shall be deemed filed as
				of the date shown by the record of the mailing. Complaints filed by regular or
				metered mail shall be deemed filed on the date of post office cancellation; or
				three (3) days before the date the commission receives the complaints if there
				is no dated post office cancellation.
3. In determining whether complaints filed by
				electronic transmission are filed within the time prescribed by law, complaints
				so filed shall be deemed filed with the commission as of the date the
				electronic transmission is received by the commission. A complaint filed by
				electronic transmission shall have the same effect as the filing of an original
				document and an electronic signature shall have the same effect as an original
				signature;
(D) Two (2)
				copies of the complaint shall be filed with the commission, one (1) copy of
				which will be forwarded to the assessor with notice of institution of the
				proceedings to review assessment; and
(E) The State Tax Commission shall set
				appeals for conferences and hearings in the county of assessment or in any
				other location in the state as the commission deems necessary for the efficient
				management of the appeal docket. Conferences and hearings may be conducted by
				electronic means where practicable.