621.052. Administrative appeals authorized for agency decisions on tax credits, abatements or loans--time for filing--decision of agency to notify of right to appeal, language required--procedures.

MISSOURI STATUTES AND CODES

621.052. Administrative appeals authorized for agency decisions on tax credits, abatements or loans--time for filing--decision of agency to notify of right to appeal, language required--procedures.

Administrative appeals authorized for agency decisions on taxcredits, abatements or loans--time for filing--decision of agencyto notify of right to appeal, language required--procedures.

621.052. 1. Except as otherwise provided by law, any person orentity shall have the right to appeal to the administrative hearingcommission from any finding, order, decision, made by an agency regardingthe eligibility of a state-administered or subsidized tax credit, taxabatement or loan pursuant to subsection 1 of section 285.025, RSMo. Anyperson or entity who is a party to such a dispute shall be entitled to ahearing before the administrative hearing commission by the filing of apetition with the administrative hearing commission within thirty daysafter the decision of the director of the appropriate agency is placed inthe United States mail or within thirty days after the decision isdelivered, whichever is earlier. The decision of the director shallcontain a notice of the right of appeal in substantially the followinglanguage:

If you were adversely affected by this decision, you may appeal to theadministrative hearing commission. To appeal, you must file a petitionwith the administrative hearing commission within thirty days after thedate this decision was mailed or the date it was delivered, whichever datewas earlier. If any such petition is sent by registered mail or certifiedmail, it will be deemed filed on the date it is mailed; if it is sent byany method other than registered mail or certified mail, it will be deemedfiled on the date it is received by the commission.

2. The procedures applicable to the processing of such hearings anddeterminations shall be those established by chapter 536, RSMo. Decisionsof the administrative hearing commission under this section shall bebinding subject to appeal by either party.