PURPOSE: This rule informs the local taxpayer of his/her right to protest by complaint or appeal an assessed value which s/he feels is unlawful, unfair, improper, arbitrary or capricious and the procedure for filing these complaints or appeals.

1. (1) Every owner of real property or tangible personal property shall have the right to appeal from the decision of the local board of equalization, upon compliance with the following rules:

   1. (A) This appeal shall be initiated by filing a complaint on forms prescribed by this commission and directed to the State Tax Commission. No complaint will be accepted unless on forms prescribed by this commission; provided, that any complainant may attach to commission forms any additional written pleading deemed appropriate by complainant. The complaint shall specify the name of the complainant; the business address of the complainant or an attorney to whom notice of hearing may be mailed; the legal description of the real property or the complete description of the tangible personal property at issue; a brief statement of the grounds upon which the assessment of the property is claimed to be unlawful, unfair, improper, arbitrary or capricious; a statement that the complainant had appealed to the proper local board of equalization; a statement of the relief to which complainant may feel entitled; if required under 12 CSR 30-3.025(3), a verified statement which states facts tending to demonstrate that the commission should reconsider the appropriateness of the value in the even-numbered year; and other information as shall be requested upon the commission forms;
   2. (B) A complaint appealing a property assessment in counties of the first class, counties of charter government and the City of St. Louis shall be filed not later than August 15 or within thirty (30) days of the decision of the board of equalization, whichever is later. In all other counties, the complaint shall be filed not later than September 30 or within thirty (30) days of the decision of the board of equalization, whichever is later;

   3. (C) Any complaint shall be served upon the State Tax Commission personally to any commissioner or to the administrative secretary of the commission, by registered mail addressed to the State Tax Commission in Jefferson City; by regular mail addressed to the State Tax Commission in Jefferson City or by facsimile transmission sent to the State Tax Commission in Jefferson City.

      1. 1. If personal service is made, it may be

proven by the affidavit of any person competent to testify, or by the official certificate of any officer authorized under the laws of Missouri to execute process. In determining whether complaints personally served are filed within the time prescribed by law, the date on which personal service is obtained shall be deemed to be the date the complaint is filed with the commission.

1. 2. In determining whether complaints

are filed within the time prescribed by law, the complaints may be transmitted to the commission by registered or certified mail. Complaints filed by registered or certified mail shall be deemed filed with the commission as of the date deposited with the United States Postal Service as shown by the record of the mailing. Except for metered mail, mail shall be deemed filed with the commission as of the post office cancellation date (postmark date). Complaints filed by metered mail shall be deemed filed on the date of post office cancellation; or the date the commission receives the complaints if there is no dated post office cancellation.

1. 3. In determining whether complaints

filed by facsimile transmission are filed within the time prescribed by law, complaints so filed shall be deemed filed with the commission as of the date the facsimile transmission is received by the commission. A complaint filed by facsimile transmission shall have the same effect as the filing of an original document and a facsimile signature shall have the same effect as an original signature, subject to the requirement of the subsequent filing of the original complaint. The person filing a complaint by facsimile transmission shall cause the signed original of the complaint to be filed with the commission within the later of seven (7) days of the filing of the complaint by facsimile transmission or the time otherwise allowed by law for the filing of an appeal. Failure of a party to file the signed original as required under this rule shall be deemed a withdrawal of the complaint filed by facsimile transmission;

1. (D) Two (2) copies of the complaint shall be filed with the commission, one (1) copy of which will be forwarded to the assessor with notice of institution of the proceedings to review assessment; and
2. (E) The State Tax Commission, upon the filing of the complaint, shall set the matter for hearing at the office of the county court at the county seat, or at another place in the county of assessment, as the commission considers convenient, and notice of the hearing shall be given in the manner provided by law.

1. (2) On any appeal taken to the commission from the local board of equalization, a natural person may represent him/herself in the proceedings before the commission. The county assessor, but not a deputy, may represent his/her office in such proceedings. All others must appear through an attorney licensed to practice law in Missouri or in another jurisdiction.

   1. (A) Any person who signs a pleading or brief, or who enters an appearance at a hearing for an entity or another person, by an act expressly represents that s/he is authorized to so act and that s/he is a licensed attorney at law in this state or his/her state of residence.
   2. (B) Any attorney, not licensed in this state but who is a member in good standing of the bar of any court of record, may be permitted to appear and participate in a particular case before the commission under the following conditions: The visiting attorney shall file with his/her initial pleading a statement identifying each court of which s/he is a member of the bar and certifying that neither s/he nor Appeals From Local Boards of Equalization

any member of his/her firm is disqualified from appearing in any such court. Also, the statement shall designate some member of the Missouri Bar having an office in Missouri as associate counsel. This designated attorney shall enter his/her appearance as an attorney of record.

1. (3) When a lawyer is a witness for his/her client, except as to merely formal matters, s/he should leave the trial of the case to other counsel. Except when essential to the ends of justice, a lawyer should avoid testifying before this commission in behalf of his/her client.
2. (4) The commission shall make arrangements to have all hearings in appeals from the local boards of equalization suitably recorded and preserved.

3. (5) The fundamental rules of evidence will apply at hearings before the commission.

   Auth section 138.430, RSMo (1994).* This rule previously was filed as 12 CSR 30.2.030. Original rule filed Dec. 13, 1983, effective March 12, 1984.Amended: Filed April 21, 1988, effective Sept. 11, 1988. Rescinded and readopted: Filed May 14, 1991, effective Oct. 31, 1991. Amended: Filed Aug. 23, 1995, effective Jan. 30, 1996.

   *Original authority 1939, amended 1945, 1947, 1978, 1983, 1989.