Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 30-3.015
Orders of the Commis- sion Under the Two-Year Assessed Value Cycle
PURPOSE: This rule establishes the proce-dure for implementing commission decisions under the two-year assessed value cycle for real property.
# (1)
In an appeal to the commission from the local board of equalization, the decision and order issued by the commission shall set the assessed value of the real property which is the subject of the appeal for both the first year of the two (2)-year cycle (odd-numbered year) and the second year of the two (2)-year cycle (even-numbered year), unless one (1) of the following conditions are met:
# (A)
The taxpayer did not file an appeal of his/her assessment to the commission in the odd-numbered year; or
# (B)
At the hearing before the commission or one (1) of its hearing officers on the appeal of the odd-numbered year’s assessment, the assessor or the taxpayer presents evidence which shows that there has been new con-struction or property improvements to the subject property as defined in 12 CSR 30-3.001 during the odd-numbered year.
# (2)
A decision and order issued by the com-mission which sets the assessed value of a property for both years of the two (2)-year cycle shall be implemented for the even-num-bered year as follows:
# (A)
If the decision and order is issued and becomes final prior to the assessor returning the assessor’s book for the even-numbered year to the county governing body, the asses-sor shall enter the assessed value as deter-mined by the commission into the assessor’s book;
# (B)
If the decision and order is issued and becomes final after the assessor returns the assessor’s book for the even-numbered year to the county governing body but before the local board of equalization issues a decision on an appeal of the assessment to it in the even-numbered year, the local board of equal-ization shall issue its decision based on the assessed value as determined by the commis-sion; and 12 CSR 30-3—DEPARTMENT OF REVENUE
# (C)
If the decision and order is issued and becomes final after the local board of equal-ization issues a decision on an appeal of an assessment to it in the even-numbered year, if the assessed value is changed by the commis-sion, the county clerk shall enter the assessed value as determined by the commission in the supplemental tax book of the county for the even-numbered year.
AUTHORITY: sections 137.115.1. and 138.431.3., RSMo Supp. 1992.* 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 and 138.431.3., RSMo 1983, 1986, 1992.
Amendment history
AUTHORITY: sections 137.115.1. and 138.431.3., RSMo Supp. 1992.* 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 and 138.431.3., RSMo 1983, 1986, 1992.
Source: view the official PDF
In this chapter (40 sections)
- 12 CSR 10-3.848 · Concrete Mixing Trucks
- 12 CSR 10-3.850 · Veterinary Transactions
- 12 CSR 10-3.852 · Orthopedic and Prosthetic Devices, Insulin and…
- 12 CSR 10-3.854 · Applicability of Sales Tax to the Sale of Special Fuel
- 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