Mo. Code Regs. Ann. tit. 12, § 30-3.080
Hearing and Disposition of Appeals
Effective Jan 30, 1996sections 138.430, 138.431 and 138.432, RSMo 1994.* Original rule filed Dec. 13, 1983, effective March 12, 1984. Amended: Filed Aug. 23, 1995, effective Jan. 30, 1996. 12 CSR 30-3State Tax Commission
PURPOSE: This rule explains how hearing officers are assigned to hear appeals and how appeals are finally disposed of by the commission.
- (1) To hear and decide appeals pursuant to section 138.430, RSMo, the commission shall appoint one (1) or more hearing officers subject to supervision by the commission. In its discretion, the commission may reserve the appeals as it deems fit to be heard and decided by the full commission, and in cases the decision of the commission shall be final and subject to judicial review pursuant to section 138.470, RSMo.
- (2) The commission as it deems fit, may assign the appeals to a hearing officer for disposition. A hearing officer, after affording the parties reasonable opportunity for fair hearing, shall issue a decision and order affirming, modifying or reversing the determination of the board of equalization, correcting any assessment which is unlawful, unfair, improper, arbitrary or capricious. The commission may reassign an appeal. All parties to an appeal shall be duly notified of the hearing officer’s decision and order.
- (3) The commission or hearing officer shall have all lawful means available to ensure the effective operation of a full and fair proceeding, the ethical conduct of persons practicing before it and compliance with all lawful orders of the commission. Any aggrieved person to such an action by the commission may seek recourse in circuit court as provided in Chapter 536, RSMo.
- (4) Within thirty (30) days following the date of notification or mailing of a decision and order of a hearing officer, a party may file with the commission an application to have the decision and order reviewed by the commission pursuant to section 138.432, RSMo. Appeal to the full commission is prerequisite to judicial review.
(5) The commission may summarily allow or deny an application for review of a hearing officer decision.
- (A) If the application is allowed, the commission may affirm, modify, reverse, deny or remand to the hearing officer the decision and order of the hearing officer on the basis of the evidence previously submitted or based on additional evidence taken before the commission. The commission promptly shall notify the parties of its decision and order, which decision and order shall then be subject to judicial review pursuant to section 138.470.4., RSMo.
- (B) If the application is denied, the decision and order of the hearing officer is deemed to be the final decision of the commission for purposes of judicial review. The time limitations for judicial review in these cases shall run from the date of notice of mailing of the order of the commission denying the application for review.
AUTHORITY: sections 138.430, 138.431 and 138.432, RSMo 1994.* Original rule filed Dec. 13, 1983, effective March 12, 1984. Amended: Filed Aug. 23, 1995, effective Jan. 30, 1996. 12 CSR 30-3
*Original authority: 138.430, RSMo 1939, amended 1945, 1947, 1978, 1983, 1989; 138.431, RSMo 1983, amended 1986, 1992; and 138.432, RSMo 1983.