Court Opinion

ID: 9759441
Source: CourtListenerOpinion
Date Created: 2023-08-29 00:16:19.959119+00
Date Added: 2024-06-11T10:04:08.593228
License: Public Domain

OPINION ON REHEARING
PER CURIAM.
This court overruled appellant-respondent Cassilly’s motion for rehearing, but sustained appellant State Tax Commission’s like motion to consider further the State Tax Commission’s contention that it does not have the legal authority to involve itself in any degree in intra-county equalization but only to equalize aggregate valuations between counties — inter-county equalization. The parties were notified, however, they could argue all points as on original appeal. The commission argues that the opinion was in error in its interpretation of the law in placing the primary duty and responsibility for intra-county equalization on the commission and requests that, if such a duty is held to exist, the court clarify the authority of the State Tax Commission.
This case has now been reargued. The opinion previously adopted is reaffirmed.
The law, sec. 137.115.1, RSMo 1973, places the primary duty upon the county assessor to “make a list of all real . . . property taxable in his county and . shall assess the property at thirty-three and one-third percent of its true value in money.”
Section 138.410, RSMo noted supra in the opinion, makes it clear that the State Tax Commission has the duty, responsibility and right to exercise general supervision over all county assessing officers and the county boards of equalization, and is required by that section to enforce all the laws “relating to the general property tax.” In short, it is a primary duty of the State Tax Commission to exercise general supervisory power over county assessors and boards of equalization to the end that sec. 137.115.1, supra, and other general property tax laws are complied with by the assessors and boards of equalization. Section 138.415 makes it abundantly clear that the State Tax Commission has this responsibility as it specifically requires the commission to inquire into the methods of assessment and taxation and determine whether the assessing officers are discharging their duties as required by law, etc. To this end, the commission has powers commensurate with its responsibility and may issue orders designed to enforce the law. Under sec. 138.410.2, supra, the commission is not limited to calling upon the attorney general only to seek penalties but may call upon the attorney general “to represent the commission in any litigation which it may wish to institute or in which it may become involved in the discharge of its duties.”
The State Tax Commission has the lawful authority to supervise all assessing officers and boards of equalization and to exercise administrative powers with reference thereto and has the aid of the attorney general to enforce in the courts the property tax laws of this state.
The primary duty to exercise this supervising authority is in the State Tax Commission rather than the circuit courts. It is for that reason that the circuit court judgment was reversed. The purpose of this per curiam is to leave no doubt about the responsibility and authority of the com*331mission to require local assessors and county boards of equalization to assess real property at one-third of its true value in money. The commission has that power under the controlling statutes of this state, and cases thought to carry implications to the contrary are not controlling.
All concur.