Section 23 Appealing to the State Tax Commission

• Library: Administrative Law 2011

For the STC to have jurisdiction of a case, the taxpayer must have first appealed to the local board of equalization. Section 138.430, RSMo Supp. 2010; McCarthy v. Peterson, 121 S.W.3d 240 (Mo. App. E.D. 2003);
Mo. Op. Att’y Gen. 27‑50 (1950). In extremely rare instances, when the action or inaction of the assessor or the board has made it impossible for the taxpayer to timely appeal to the board, the STC will accept appeals from taxpayers who have not appeared before the board. See Lake St. Louis Cmty. Ass’n v. State Tax Comm’n, 759 S.W.2d 843 (Mo. banc 1988); 12 CSR 30‑3.010(1)(B). Additionally, § 155.040, RSMo 2000, allows the owners of commercial aircraft not operated by an airline company in air commerce to appeal directly to the STC by August 15 of the tax year without first having appealed to the board of equalization.

Appeals must be filed by...