Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 30-3.075
Receipt of Evidence Indi- cating Value Greater than Assessor or Board—First Class Charter Counties
PURPOSE: This rule explains the procedures which hearing officers are to follow relative to evidence offered by assessors in first class charter counties which indicates a property value greater than the value that has been determined by the board of equalization or the assessor previously.
(1) In any case in a first class charter county or a city not within a county, where the asses-sor presents evidence which indicates a valu-ation higher than the value finally determined by the assessor or the value determined by the JOHN R. ASHCROFT (3/31/20) board of equalization, whichever is higher, AUTHORITY: section 138.430, RSMo 2000.* for that assessment period, such evidence Original rule filed April 13, 2006, effective will only be received for the purpose of sus- Oct. 30, 2006.
taining the assessor’s or board’s valuation, and not for increasing the valuation of the *Original authority: 138.430, RSMo 1939, amended 1945, 1947, 1978, 1983, 1989, 1999.
property under appeal.
AUTHORITY: sections 138.060 and 138.430, RSMo 2000.* Original rule filed Oct. 24, 2000, effective June 30, 2001.
*Original authority: 138.060, RSMo 1939, amended 1945, 1992, 1993; 138.430, RSMo 1939, amended 1945, 1947, 1978, 1983, 1989, 1999.
Amendment history
AUTHORITY: section 138.430, RSMo 2000.* for that assessment period, such evidence Original rule filed April 13, 2006, effective will only be received for the purpose of sus- Oct. 30, 2006. taining the assessor’s or board’s valuation, and not for increasing the valuation of the *Original authority: 138.430, RSMo 1939, amended 1945, 1947, 1978, 1983, 1989, 1999. property under appeal. AUTHORITY: sections 138.060 and 138.430, RSMo 2000.* Original rule filed Oct. 24, 2000, effective June 30, 2001. *
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