Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 30-3.005
Appeals of the Assess- ment of Real Property to the Local Board of Equalization Under the Two-Year As- sessed Value Cycle
PURPOSE: This rule establishes how appeals of the assessment of real property to the local boards of equalization are to be accomplished under the two-year assessed value cycle and to ensure that the commission’s authority to render decisions and orders in appeals from local boards of equalization is not compro-mised at the local level.
# (1)
Appeals to the Local Board of Equaliza-tion in Odd-Numbered Years. Appeals to the local board of equalization in odd-numbered years from assessment placed on real proper-ty by the county assessor shall be made by the aggrieved taxpayer in the manner required by law.
# (2)
Appeals to the Local Board of Equaliza-tion in Even-Numbered Years.
# (A)
If a taxpayer did not file an appeal of an assessment of real property from the local board of equalization to the State Tax Com-mission in the odd-numbered year, the appeal to the local board of equalization in the even-numbered year shall be made by the aggrieved taxpayer in the manner required by law.
# (B)
If a taxpayer did file an appeal of an assessment of real property from the local board of equalization to the State Tax Com-mission in the odd-numbered year, the local board of equalization shall accept as duly filed appeal of the assessment in the even-numbered year, a notice from the State Tax Commission to the county clerk that an appeal of the odd-numbered year’s assess-ment is presently pending before the State Tax Commission. This notice shall constitute the filing of an appeal in writing to the local board of equalization on behalf of the taxpay-er. The local board of equalization shall hear and decide an appeal in the same manner it would hear and decide other appeals to it.
The notice filed by the State Tax Commission on behalf of the taxpayer shall be filed before April 1 of the even-numbered year.
# (3)
Nothing in this rule shall prevent a tax-payer from filing an appeal of the assessment of real property on his/her own behalf in the even-numbered year from dismissing an appeal before the local board of equalization 12 CSR 30-3—DEPARTMENT OF REVENUE filed on his/her behalf by the State Tax Com-mission, or from appearing and presenting evidence at a hearing on his/her appeal at the local board of equalization.
AUTHORITY: section 137.115.1., 138.060.1., 138.431.3. RSMo Supp. 1992 and 137.275 and 137.385, RSMo 1986.* Original rule filed May 14, 1991, effective Oct. 31, 1991.
*Original authority: 137.115.1. RSMo 1939, amended 1945, 1951, 1959, 1972, 1973, 1981, 1983, 1985, 1985, 1986, 1987, 1989, 1990, 1991, 1992; 137.275, RSMo 1939, amended 1945; 137.385, RSMo 1945; 138.060.1., RSMo 1939, amended 1945, 1992; and 138.431.3., RSMo 1983, amended 1986, 1992.
Amendment history
AUTHORITY: section 137.115.1., 138.060.1., 138.431.3. RSMo Supp. 1992 and 137.275 and 137.385, RSMo 1986.* Original rule filed May 14, 1991, effective Oct. 31, 1991. *Original authority: 137.115.1. RSMo 1939, amended 1945, 1951, 1959, 1972, 1973, 1981, 1983, 1985, 1985, 1986, 1987, 1989, 1990, 1991, 1992; 137.275, RSMo 1939, amended 1945; 137.385, RSMo 1945; 138.060.1., RSMo 1939, amended 1945, 1992; and 138.431.3., RSMo 1983, amended 1986, 1992.
Source: view the official PDF
In this chapter (40 sections)
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- 12 CSR 10-3.856 · Direct Pay Agreement
- 12 CSR 10-3.858 · Purchases by State Senators or Representatives
- 12 CSR 10-3.860 · Marketing Organizations Soliciting Sales Through…
- 12 CSR 10-3.862 · Sales Tax on Vending Machine Sales
- 12 CSR 10-3.866 · Bulldozers for Agricultural Use
- 12 CSR 10-3.868 · Not-for-Profit Civic, Social, Service or Fraternal…
- 12 CSR 10-3.870 · Information Required to be Filed by Not- for-Profit…
- 12 CSR 10-3.872 · Sales of Newspapers and Other Publications
- 12 CSR 10-3.874 · Questions and Answers on Taxation of Newspapers
- 12 CSR 10-3.876 · Taxation of Sod Businesses
- 12 CSR 10-3.878 · Certificate of Deposit
- 12 CSR 10-3.880 · Sales of Postage Stamps
- 12 CSR 10-3.884 · Basic Steelmaking Exemption—Sales Tax
- 12 CSR 10-3.886 · Exemption For Construction Materials Sold to Exempt…
- 12 CSR 10-3.888 · Sales “In Commerce” Between Missouri and Other States
- 12 CSR 10-3.890 · Area Betterment, Tourism or Marketing Program Fees To…
- 12 CSR 10-3.892 · Light Aircraft—Light Aircraft Kits
- 12 CSR 10-3.894 · Animal Bedding—Exemption
- 12 CSR 10-3.896 · Auctioneers, Brokers and Agents
- 12 CSR 10-3.898 · Non-Reusable and Reusable Items
- 12 CSR 30-3.001 · Two-Year Assessment Cycle
- 12 CSR 30-3.005 · Appeals of the Assess- ment of Real Property to the…
- 12 CSR 30-3.010 · Appeals From the Local Board of Equalization
- 12 CSR 30-3.015 · Orders of the Commis- sion Under the Two-Year…
- 12 CSR 30-3.020 · Intervention
- 12 CSR 30-3.025 · Collateral Estoppel
- 12 CSR 30-3.030 · Discovery
- 12 CSR 30-3.040 · Subpoenas and Discovery
- 12 CSR 30-3.050 · Procedure: Motions and Stipulations
- 12 CSR 30-3.060 · Exchange of Exhibits, Prefiled Direct Testimony and…
- 12 CSR 30-3.065 · Appraisal Evidence
- 12 CSR 30-3.070 · Prehearing Procedures
- 12 CSR 30-3.075 · Receipt of Evidence Indi- cating Value Greater than…
- 12 CSR 30-3.080 · Hearing and Disposition of Appeals
- 12 CSR 30-3.085 · Mediation of Appeals
- 12 CSR 30-3.090 · Determining Class Life for Tangible Personal Property