[Ord. No. 93-116 §1, 6-28-1993; Ord. No. 06-059 §1, 4-25-2006]
A.
A County
Board of Equalization is hereby established consisting of three (3)
taxpaying property-owning citizens who shall be registered voters
and residents of St. Charles County for at least one (1) year prior
to their appointment.
B.
Each
member of the Board of Equalization shall have some level of experience,
as determined by the County Executive, in one (1) of the following
areas prior to their appointment to the Board:
[Ord. No. 93-116 §2, 6-28-1993]
Each member shall serve a three (3) year term which ends January
thirtieth (30th). One (1) member shall be appointed annually in January
of each year. No member shall serve more than two (2) consecutive
terms.
[Ord. No. 93-116 §3, 6-28-1993]
Each member of the Board of Equalization shall be appointed by the County Executive with approval of the Council pursuant to St. Charles County Charter, Article V, Section 5.104.
[Ord. No. 93-116 §4, 6-28-1993]
Each member shall take an oath, to be administered by the Clerk,
to fairly and impartially equalize the valuation of all real estate
and tangible personal property taxable by the County.
[Ord. No. 93-116 §5, 6-28-1993; Ord. No. 13-093 §1, 12-19-2013]
Compensation shall be fixed by the County Executive as part
of the annual budget, subject to approval by the County Council. Members
shall only be compensated for meetings attended.
[Ord. No. 93-116 §6, 6-28-1993]
Vacancies or absences on the Board of Equalization caused by death, incapacity to perform duties, failure to attend three (3) consecutive meetings, or resignation shall be filled forthwith by appointment pursuant to St. Charles County Charter, Article V, Section 5.104 and Section 120.170 of this Article.
[Ord. No. 93-116 §7, 6-28-1993]
A.
The
County Board of Equalization shall meet at least once a month for
the purpose of hearing allegations of erroneous assessments, double
assessments and clerical errors. Between the first Monday of June
in each year and the fourth Saturday of August of that year, the Board
shall meet in regular session and as often as necessary to timely
hear and consider any appeal or complaint resulting from an evaluation
made during a general reassessment of all taxable real property and
possessory interests in St. Charles County. Such hearings must be
concluded on the fourth Saturday of August of that year; provided,
that the estimated true value of personal property as shown on any
itemized personal property return shall not be conclusive on the Assessor
or prevent the Assessor from increasing such valuation.
[Ord. No. 17-067 § 1, 7-17-2017]
1.
Place. The Board may meet at any public place within
St. Charles County, but shall strive to select meeting places so as
to avoid undue hardship, where practicable, to persons who have an
interest in land being considered.
2.
Time. The Board shall hold meetings at such times
as it deems necessary in order to exercise its powers and duties.
[Ord. No. 93-116 §8, 6-28-1993; Ord. No. 02-097 §4, 6-26-2002; Ord.
No. 06-060 §1, 4-25-2006]
A.
The
following shall be the duties and powers of the Board of Equalization:
1.
Hear appeals and equalize valuation. The Board shall
hear complaints and appeals and equalize the valuation and assessments
upon all real tangible personal property taxable by the County so
that all the property shall be entered on the tax book at its true
value:
a.
The Board shall raise the valuation of all tracts of parcels of land
and all tangible personal property as in their opinion have been returned
below their real value; but, after the Board has raised the valuation
of such property, notice shall be given that said valuation of such
property has been increased and a hearing shall be granted; such notice
shall be in writing and shall be directed to the owner of the property
or the person controlling the same, at his last address as shown by
the records in the Assessor's office, and shall describe the property
and the value thereof as increased; such notice may be by personal
service or by mail and if the address of such person or persons is
unknown, notice may be given by publication in two (2) newspapers
published within the County; and such notice shall be served, mailed
or published at least five (5) days prior to the date on which said
hearing shall be held at which objections, if any, may be made against
said increased assessment;
b.
The Board will reduce the valuation of such tracts or parcels of
land or of any tangible personal property which, in their opinion,
has been returned above its true value as compared with the average
valuation of all the real and personal property of the County; however,
the Board shall not reduce the valuation of the real or tangible personal
property below the value therefore as fixed by the State Tax Commission;
c.
The Board shall keep a record of all its proceedings. Within thirty
(30) days of a meeting, the original record shall be filed with the
Registrar.
[Ord. No. 14-012 §1, 1-27-2014]
2.
Assess omitted property. The Board shall assess
and equalize the value of any property that may have been omitted
from the Assessor's books and records then under examination by them
and adjust and correct the books and records accordingly:
a.
If the Board shall add any property to the Assessor's books and records
or increase the assessment, the Board shall cause notice in writing
to be served upon the person owning or controlling the property affected,
his agent or representative, by personal notice, by mail, or if the
address of the person, agent, or representative is unknown, then by
publication in one (1) issue of at least two (2) daily newspapers
published within the County. The notice shall state the kind and class
of property and the value fixed thereon and name the time and place,
not less than five (5) days thereafter, when and where such owner
may appear before the Board and show cause why said assessment should
not be made;
b.
At the time fixed, the Board shall again meet and give opportunity
to the taxpayer to be heard in regard to his assessment, and may change
or alter the same upon being shown by the owner that the assessment
was erroneous or improperly made; otherwise, the property and the
valuation, as fixed by the Board, shall be extended upon the Assessor's
books and records, as in the case of other property.
3.
Compel attendance and production of papers. The
Board may compel attendance of witnesses and production of papers
as conferred by law.
4.
Establish rules of procedure. The Board may adopt
rules of procedure consistent with the provisions of the Constitution
of Missouri and the St. Charles County Charter and ordinances.
a.
A copy of the rules adopted by the Board shall be filed with the
County Registrar. The rules shall provide for fair and adequate notice
to individual taxpayers of actions and hearings of the Board of Equalization
affecting their interests and appropriate notice of the public meetings
of the Board of Equalization. The rules adopted may include such other
matters as the Board deems necessary to the conduct of its business.
b.
The rules shall be adopted by a majority of the entire Board.
5.
General. The Board shall have all other powers given
to County Boards of Equalization under Missouri law.
[Ord. No. 93-116 §9, 6-28-1993]
A majority of the Board shall constitute a quorum, and a majority
of the members present shall determine all matters of appeal or revision.
