12 CSR 30-2.021 - Original Assessment by State Tax Commission and Appeals
(1)
Every railroad, telegraph, telephone, express company and other and similar
public utility corporations, companies and firms (afterwards referred to as
company) doing business in Missouri, unless otherwise provided, shall proceed
before the State Tax Commission as follows:
(A) Each company shall file its report with
the State Tax Commission on or before April 1 of each year. Upon receipt of the
report, the commission shall certify a tentative assessment to the company. The
commission shall set a date upon which an informal hearing will be conducted
for the company. At the hearing, the company shall be permitted to submit to
the commission evidence and exhibits indicative of the value of the subject
property;
(B) Subsequent to the
proceedings set out in subsection (1)(A), the commission shall certify a final
assessment to the company. The commission shall have the authority to amend a
certified final assessment which it deems to be erroneous, or pursuant to
section 155.040.3, RSMo, certify the value of commercial aircraft not owned by
an airline company, but no such amendment or certification shall be made after
September 1 of the tax year in question. Such erroneous assessments shall not
include disagreements over valuation, classification, or exemption, which must
be addressed through the appeal process. Upon receipt of the final assessment,
the company, if dissatisfied, shall file a petition for a rehearing, which
shall be decided as a contested case, after hearing on the record;
(C) The petition shall be directed to the
State Tax Commission. It shall state that the appeal is from the original
assessment entered by the commission; the date of the assessment; the name of
the taxpayer appealing; the business address of the taxpayer to which notice of
hearing may be mailed; a brief statement of why the commission should change or
modify the original assessment; and a brief statement of the relief to which
complainant may feel entitled. The petition shall be sworn to by the
complainant or his/her attorney;
(D) The petition for rehearing shall be filed
not more than thirty (30) days after the company receives notice of the
original assessment. The petition shall be served upon the commission by
delivery, personally, to any commissioner or to the secretary of the commission
or by registered mail, postage prepaid, addressed to the State Tax Commission
at Jefferson City, Missouri. If personal service is made, it may be proven by
the affidavit of any person competent to testify or by the official certificate
of any officer authorized under the laws of Missouri to execute process. If the
petition is served by mail, it shall be filed as of the date of its delivery by
the postal authorities, to the office of the State Tax Commission in Jefferson
City, Missouri;
(E) Discovery in
appeals shall be as in other contested cases pursuant to 12 CSR
303.040;
(F) An assistant attorney
general will assist the commission at the hearing and in preparing the
decision. The commission's staff attorneys will assist commission staff in
presentation of the case; and
(G)
The State Tax Commission shall set the matter for hearing at the office of the
State Tax Commission, Jefferson City, Missouri, within a reasonable time after
that, and notify the complainant and the proper state officer of the date. The
notice shall be given to the complainant by first-class mail, postage prepaid,
addressed to the complainant's place of business as given the petition
filed.
Notes
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