138.431. Hearing officers of tax commission to hear appeals, when, procedure--appeal of hearing officer's decision, how.

MISSOURI STATUTES AND CODES

138.431. Hearing officers of tax commission to hear appeals, when, procedure--appeal of hearing officer's decision, how.

Hearing officers of tax commission to hear appeals, when,procedure--appeal of hearing officer's decision, how.

138.431. 1. To hear and decide appeals pursuant to section 138.430,the commission shall appoint one or more hearing officers. The hearingofficers shall be subject to supervision by the commission. No personshall participate on behalf of the commission in any case in which suchperson is an interested party.

2. The commission may assign such appeals as it deems fit to ahearing officer for disposition. The commission may, in its discretion,reserve such appeals as it deems fit to be heard and decided by the fullcommission, a quorum thereof, or any commissioner, subject to theprovisions of section 138.240, and, in such case, the decision shall befinal, subject to judicial review in the manner provided in subsection 4 ofsection 138.470.

3. The manner in which appeals shall be presented and the conduct ofhearings shall be made in accordance with rules prescribed by thecommission for determining the rights of the parties; provided that, thecommission, with the consent of all the parties, may refer an appeal tomediation. The commission shall promulgate regulations for mediationpursuant to this section. No regulation or portion of a regulationpromulgated pursuant to the authority of this section shall becomeeffective unless it has been promulgated pursuant to the provisions ofchapter 536, RSMo. There shall be no presumption that the assessor'svaluation is correct. A full and complete record shall be kept of allproceedings. All testimony at any hearing shall be recorded but need notbe transcribed unless the matter is further appealed.

4. Unless an appeal is voluntarily dismissed, a hearing officer,after affording the parties reasonable opportunity for fair hearing, shallissue a decision and order affirming, modifying, or reversing thedetermination of the board of equalization, and correcting any assessmentwhich is unlawful, unfair, improper, arbitrary, or capricious. Thecommission may, prior to the decision being rendered, transfer to anotherhearing officer the proceedings on an appeal determination before a hearingofficer. The complainant, respondent-assessor, or other party shall beduly notified of a hearing officer's decision and order, together withfindings of fact and conclusions of law. Appeals from decisions of hearingofficers shall be made pursuant to section 138.432.

5. All decisions issued pursuant to this section or section 138.432by the commission or any of its duly assigned hearing officers shall beissued no later than sixty days after the hearing on the matter to bedecided is held or the date on which the last party involved in such matterfiles his or her brief, whichever event later occurs.