Section 13 Appeal to Board of Equalization

• Library: Tax Law 2009

In the event of disagreement with the assessor as to the value or exempt status of property, the assessor’s decision can be appealed to the board of equalization on forms provided by the board of equalization or the county clerk. But in Pentecostal Church of God v. Hughlett, 737 S.W.2d 728 (Mo. banc 1987), and in Council House Redevelopment Corp. v. Hill, No. 66867, 1995 WL 333010 (Mo. App. E.D., June 6, 1995) (Council House I) (not reported in Southwestern Reporter), it was held that, when valuation is not an issue, a taxpayer claiming exemption from property taxes was not required to file a claim for exemption with the county board of...