138.060. Appeals from assessor's valuation, no presumption that valuation is correct, burden of proof in certain counties--erroneous assessments--hearing, limitation on assessor's testimony of - Missouri Statutes

Appeals from assessor's valuation, no presumption that valuation iscorrect, burden of proof in certain counties--erroneousassessments--hearing, limitation on assessor's testimony ofevaluation.

138.060. 1. The county board of equalization shall, in a summaryway, determine all appeals from the valuation of property made by theassessor, and shall correct and adjust the assessment accordingly. Thereshall be no presumption that the assessor's valuation is correct. In anycounty with a charter form of government with a population greater than twohundred eighty thousand inhabitants but less than two hundred eighty-fivethousand inhabitants, and in any county with a charter form of governmentwith greater than one million inhabitants, and in any city not within acounty, the assessor shall have the burden to prove that the assessor'svaluation does not exceed the true market value of the subject property.In such county or city, in the event a physical inspection of the subjectproperty is required by subsection 10 of section 137.115, RSMo, theassessor shall have the burden to establish the manner in which thephysical inspection was performed and shall have the burden to prove thatthe physical inspection was performed in accordance with section 137.115,RSMo. In such county or city, in the event the assessor fails to providesufficient evidence to establish that the physical inspection was performedin accordance with section 137.115, RSMo, the property owner shall prevailon the appeal as a matter of law. At any hearing before the state taxcommission or a court of competent jurisdiction of an appeal of assessmentfrom a first class charter county or a city not within a county, theassessor shall not advocate nor present evidence advocating a valuationhigher than that value finally determined by the assessor or the valuedetermined by the board of equalization, whichever is higher, for thatassessment period.

2. The county clerk shall keep an accurate record of the proceedingsand orders of the board, and the assessor shall correct all erroneousassessments, and the clerk shall adjust the tax book according to theorders of such board and the orders of the state tax commission, exceptthat in adding or deducting such percent to each tract or parcel of realestate as required by such board or state tax commission, he shall add ordeduct in each case any fractional sum of less than fifty cents, so thatthe value of any separate tract shall contain no fractions of a dollar.

(RSMo 1939 § 11004, A.L. 1945 p. 1775, A.L. 1992 S.B. 630, A.L. 1993 H.B. 541, A.L. 2002 H.B. 1150, et al.)

Prior revisions: 1929 § 9814; 1919 § 12823; 1909 § 11405

Effective 07-01-02

01-01-03 (see RSMo 137.115, subsec. 15)

10-01-04 (see RSMo 137.115, subsec. 15)

CROSS REFERENCES:

Appeal to board, right of, RSMo 137.275

Notice of real property valuation increase to be given, review, RSMo 137.180