Property Tax Alert: Missouri

May 2005

A Missouri property tax regulation pertaining to the filing of correspondence with the State Tax Commission through various electronic means is amended. The person filing a motion or other writing by electronic transmission (facsimile transmission or e-mail) must retain the signed filing and make it available upon order of the Commission. Any complainant may make a written request for a voluntary dismissal of an appeal at any time prior to the issuance of a decision and order by the hearing officer. In addition, the amended regulation no longer requires that stipulations that propose a 15% or greater change in the Board of Equalization's assessment on the commercial portion of an appeal must include a brief explanation of the factual basis for the proposed commercial assessment.

Please contact Rash & Associates for more information.