AUTHORITY: section 138.430, RSMo 2000 and Article X, section 14, Mo. Const. 1945. This rule was previously filed as 12 CSR 30- 2.070. Original rule filed Dec. 13, 1983, effective March 12, 1984. Amended: Filed April 21, 1988, effective Sept. 11, 1988. Amended: Filed May 14, 1993, effective Jan. 13, 1994. Amended: Filed Aug. 23, 1995, Appeals From Local Boards of Equalization effective Jan. 30, 1996. Amended: Filed Oct. 7, 2004, effective May 30, 2005. Rescinded: Filed Nov. 29, 2017, effective July 30, 2018.