Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 30-2.030
Appeals from the Local Board of Equalization
(Rescinded March 12, 1984)
AUTHORITY: section 138.430, RSMo 1978.
This version of rule filed Aug. 7, 1975, effec-tive Aug. 17, 1975. Amended: Filed June 10, 1976, effective Sept. 11, 1976. Amended:
Filed Jan. 30, 1978, effective May 11, 1978.
Amended: Filed April 12, 1979, effective July 16, 1979. Amended: Filed Oct. 11, 1979, effective Jan. 12, 1980. Amended: Filed Jan.
14, 1980, effective April 14, 1980. Amended:
Filed April 10, 1981, effective July 13, 1981.
Amended: Filed May 13, 1982, effective Aug.
13, 1982. Rescinded: Filed Dec. 13, 1983, effective March 12, 1984.
Richmond Heights v. Board of Equalization of St. Louis County, 586 SW2d 338 (Mo.
banc 1979). Property owner on appeal to the board of equalization received a reduction in assessment. City attempted to appeal to the State Tax Commission and sought circuit court appeal from the board’s reassessment and from State Tax Commission’s refusal to accept appeal of board reassessment. Held, proceedings before boards of equalization are not Chapter 536 “contested cases,” and so 12 CSR 30-2—DEPARTMENT OF REVENUE are not appealable by the city to circuit court under section 536.100, RSMo. Since there is no express statutory provision to allow city’s appeal to the State Tax Commission from board’s reassessment, city is bound by board’s determination.
Op. Atty. Gen. No. 292, State Tax Commission of Missouri (9-16-64). Neither a county, an officer of the court nor a school district has a right to appeal to the State Tax Commission from a decision of a county board of equalization, determining the assessed valuation of an individual property.
Op. Atty. Gen. No. 27, Evans (11-21-50). A taxpayer may appeal from the assessment of a county assessor to the county board of equalization and from their decision to the State Tax Commission. A taxpayer has no right of appeal from the assessment of county assessor directly to the State Tax Commission.
Amendment history
AUTHORITY: section 138.430, RSMo 1978. This version of rule filed Aug. 7, 1975, effec- tive Aug. 17, 1975. Amended: Filed June 10, 1976, effective Sept. 11, 1976. Amended: Filed Jan. 30, 1978, effective May 11, 1978. Amended: Filed April 12, 1979, effective July 16, 1979. Amended: Filed Oct. 11, 1979, effective Jan. 12, 1980. Amended: Filed Jan. 14, 1980, effective April 14, 1980. Amended: Filed April 10, 1981, effective July 13, 1981. Amended: Filed May 13, 1982, effective Aug. 13, 1982. Rescin
Source: view the official PDF
In this chapter (40 sections)
- 12 CSR 10-2.160 · State Income Tax Deduction Add-Back
- 12 CSR 10-2.165 · Net Operating Losses on Corporate Income Tax Returns
- 12 CSR 10-2.170 · Wood Energy Credit
- 12 CSR 10-2.175 · Agricultural Unemployed Person
- 12 CSR 10-2.180 · Public Law 86-272 Immunity
- 12 CSR 10-2.190 · Partnership and S Corporation Annual Return Filing…
- 12 CSR 10-2.195 · Special Needs Adoption Tax Credit
- 12 CSR 10-2.200 · Trucking Companies
- 12 CSR 10-2.205 · Railroads
- 12 CSR 10-2.210 · Airlines
- 12 CSR 10-2.220 · Taxation of Nonresident Members of Professional…
- 12 CSR 10-2.225 · Withholding of Tax by Nonresident Professional…
- 12 CSR 10-2.226 · Withholding of Tax by Nonresident Professional…
- 12 CSR 10-2.230 · Construction Contractors
- 12 CSR 10-2.235 · Government Pension Exemption
- 12 CSR 10-2.240 · Determination of Timeliness
- 12 CSR 10-2.250 · Reciprocal Agreements with Other States for Tax…
- 12 CSR 10-2.255 · Allocation and Apportionment for Nonresident…
- 12 CSR 10-2.260 · would not apply to each member, then the affiliated…
- 12 CSR 10-2.436 · SALT Parity Act Implementation
- 12 CSR 10-2.705 · Filing Corporation Tax Returns
- 12 CSR 10-2.710 · Net Operating Losses on Individual Income Tax Returns
- 12 CSR 10-2.720 · Reporting Requirements for Individual Medical Accounts
- 12 CSR 10-2.725 · Foster Parent Tax Deduction
- 12 CSR 10-2.730 · Expenses Related to Production of Tax Exempt Interest…
- 12 CSR 10-2.740 · Adoption Tax Credit
- 12 CSR 30-2.010 · Appeals from the Department of Revenue or State…
- 12 CSR 30-2.011 · Completion of Forms by Assessors to be Used in…
- 12 CSR 30-2.015 · Utility Property to be Assessed Locally and by the…
- 12 CSR 30-2.016 · Allocation of Unit Value
- 12 CSR 30-2.017 · De Minimis Levels of Assessed Valuation of Private…
- 12 CSR 30-2.018 · Method of Administra- ting the Ad Valorem Taxation of…
- 12 CSR 30-2.020 · Original Assessment by State Tax Commission and…
- 12 CSR 30-2.021 · Original Assessment by State Tax Commission and…
- 12 CSR 30-2.030 · Appeals from the Local Board of Equalization
- 12 CSR 30-2.040 · Prehearing Procedures
- 12 CSR 30-2.050 · Intervention
- 12 CSR 30-2.060 · Discovery
- 12 CSR 30-2.065 · Subpoenas
- 12 CSR 30-2.070 · Procedure: Motions and Stipulations