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. (1) In any case in a first class charter county or a city not within a county, where the assessor presents evidence which indicates a valuation higher than the value finally determined by the assessor or the value determined by the 12 CSR 30-3

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, *Original authority: 138.430, RSMo 1939, amended and not for increasing the valuation of the 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.