PURPOSE: This rule distinguishes between the right to be heard and the right to intervene in contested cases before the commission and the procedure for intervening.
- (1) All persons affected or liable to be affected by review by the commission of any assessment, whether or not they are made parties to the appeal by intervention, may appear and be heard at any evidentiary hearing of an appeal as provided by section 138.470(1), RSMo. However, nonparties are not entitled to notice of hearings and decisions, except as provided generally by section 610.020, RSMo, unless they are made designated persons by the complainants as provided by section 536.067(3), RSMo. Nonparties are not entitled to take depositions, nor entitled to the issuance of subpoenas. 12 CSR 30-3
- (2) Any person may apply for leave to intervene in any contested case before the commission by serving a motion for leave to intervene upon all then existing parties and upon the commission. The motion shall state the grounds for it and whether the applicant is seeking to intervene on behalf of the complainant or the respondent. The motion shall be filed within thirty (30) days of the time of the notice of institution of the case. Oral argument will be scheduled by the commission on the motion only if there is a written objection to the intervention filed by any party not later than fifteen (15) days after the filing of the motion to intervene. Upon its own motion, the commission, in any case, may order that oral argument be had on the issue of the proposed intervention. A separate motion must be filed for each contested case in which an applicant seeks to intervene.
- (3) An applicant may be granted permission to become an intervenor based upon a balancing of the nature and the extent of the interest of all of the complainants, respondents, intervenors and applicants in the appeal. For example, in the case of an appeal filed pursuant to section 138.430, RSMo, the commission may grant an applicant the status of intervenor based upon the following five
(5) interests if they are found to weigh in balance in favor of the applicant:
- (A) Substantially all of the applicant’s operating revenues are derived from ad valorem tax revenues;
- (B) If the decreases in assessed valuation paid by the complainants and against which the tax rate established by the applicant will be applied are granted by the commission, then decreases in assessed valuation will reduce the tax revenues available for distribution to the applicant;
- (C) A reduction in the tax revenues will have a direct and immediate impact upon the applicant;
- (D) The respondent, an existing party, may not adequately represent the interests of the applicant; and
- (E) The complainants will not be prejudiced by intervention nor will they be precluded from protecting or asserting their interest in decreases in assessed valuation.
- (4) For the purpose of this rule, person is defined as provided by section 1.020, RSMo.
AUTHORIZED: sections 138.430 and 536.063(1), RSMo 1986* and Article X, section 14, Mo. Const. 1945. This rule was previously filed as 12 CSR 30-2.050. Original rule filed Dec. 13, 1983, effective March 12, 1984. *Original authority: 138.430, RSMo 1939, amended 1945, 1947, 1978, 1983, 1989 and 536.063, RSMo 1957.
State ex rel. Brentwood School District v. State Tax Commission 588 SW2d 613 (Mo. banc 1979). State Tax Commission rule on intervention cannot violate school district’s due process rights, since the district is not a “person” within the contemplation of the due process clause and so has no such rights.