Section 33 State Tax Commission Hearings

• Library: Tax Law 2009

The State Tax Commission is an administrative agency consisting of three full-time Commissioners appointed by the Governor
with state Senate consent. Additionally, the Commission employs hearing officers to hear appeals of assessment from county
boards of equalization. An ombudsman has been created with
the Commission “for the purpose of helping to assure the fairness, accountability, and transparency of the property tax process.” Section 138.435.1, RSMo, as created by S.B. 711. Hearing assessment appeals is one of five duties performed by the Commission. For a discussion of Commission functions and procedures, see generally:

• II Mo. Administrative Law ch. 10 (MoBar 3^rd ed. 2000 and Supp. 2003)

• Dale L. Linneman, Missouri’s Property Tax Appeal Process, 45 J. MoBar 553 (1989)

Commission evidentiary hearings are quasi-judicial in nature and are de novo. Section 138.430.2, RSMo, as amended by S.B. 711. A natural person may represent him- or herself in proceedings before the Commission, but all other taxpayers must be represented by counsel. 12 C.S.R. § 30-3.010(2). Evidentiary hearings are conducted in the county in which the property is located. Section 30-3.010(1)(E). A record is kept of all proceedings. Section 138.431.3, RSMo 2000. The conduct of Commission evidentiary hearings is in accordance with Commission rules. Id. Again, these rules are included in 12 C.S.R. §§ 30-3.001 et seq.

In general, evidentiary hearings are conducted in a manner similar to a civil trial. Although technical rules of evidence are not controlling in hearings before the Commission, fundamental rules of...