Mo. Code Regs. Ann. tit. 12, § 30-3.085
Mediation of Appeals
Effective Jan 30, 2000sections 138.430 and 138.431, RSMo 1994.* Original rule filed July 15, 1999, effective Jan. 30, 2000. *Original authority: 138.430, RSMo 1939, amended 1945, 1947, 1978, 1983, 1989; 138.431, RSMo 1983, amended 1986, 1992State Tax Commission
PURPOSE: This rule provides the parties with an alternative dispute resolution option for property tax appeals.
- (1) Parties to an assessment appeal may agree to pursue mediation and file a request for an appeal to be submitted to mediation. Upon approval of the commission, such appeals will be placed on a mediation docket.
- (2) If the parties reach a settlement agreement through the mediation process, the agreement shall be submitted to the commission for approval. If any or all of the appeal issues remain unresolved at the conclusion of the mediation period, the appeal will be placed on the hearing docket.
AUTHORITY: sections 138.430 and 138.431, RSMo 1994.* Original rule filed July 15, 1999, effective Jan. 30, 2000. *Original authority: 138.430, RSMo 1939, amended 1945, 1947, 1978, 1983, 1989; 138.431, RSMo 1983, amended 1986, 1992.