Section 37 Presumptions

• Library: Tax Law 2009

The presumption exists that the tax assessor’s valuation is correct. Hermel, Inc. v. State Tax Comm’n, 564 S.W.2d 888 (Mo. banc 1978). It will also be presumed that the taxing officials acted in good faith. Koplar v. State Tax Comm’n, 321 S.W.2d 686 (Mo. 1959). The sale price of property, however, is not conclusive as to its true market value for taxation purposes. State ex rel. Kahler v. State Tax Comm’n, 393 S.W.2d 460 (Mo. 1965). Absent a constitutional infirmity, the ordinance will be presumptively declared valid unless an abuse of power is shown. Thunder Oil Co. v. City of Sunset Hills, 349 S.W.2d 82 (Mo. banc 1961). Generally, presumptions working against the taxpayer are overcome by a showing of unlawful discrimination. Koplar,321 S.W.2d 686; Kahler,393 S.W.2d 460. A valuation made on construction costs alone will not enjoy any presumption. Hermel,564 S.W.2d 888. The court will also assume that the taxing officers met the responsibility of...