Property Tax Alert: Missouri

May 2005

A regulation has been amended to clarify the procedure established for nonparties to appear and be heard and for intervention in a Missouri property tax appeal before the State Tax Commission. Nonparties may submit a memorandum setting forth their position on the issues in a given appeal, and serve a copy of the memorandum upon counsel for the parties or upon the parties if there is no counsel. They are not entitled to introduce exhibits, testify, or cross-examine witnesses. A motion for leave to intervene in any contested case must be filed within 60 days (previously, 30 days) of the time of the notice of institution of the case.

Please contact Rash & Associates for more information.