IN THE COUNTY LEGISLATURE OF JACKSON COUNTY, MISSOURI
Title
AN ORDINANCE repealing section 9125., Jackson County Code, 1984, relating to the Board of Equalization, and enacting, in lieu thereof, one new section relating to the same subject.
Intro
ORDINANCE NO. 5253, August 12, 2019
INTRODUCED BY Scott Burnett, County Legislator
Body
WHEREAS, it is in the best interests of the health, safety, and welfare of the citizens of Jackson County that the Legislature broaden the pool of those eligible to serve as hearing officers for appeals to the Board of Equalization; and,
WHEREAS, this change will allow more expedient processing of the Boards proceedings; now therefore,
BE IT ORDAINED by the County Legislature of Jackson County, Missouri, as follows:
Section A. Enacting Clause. Section 9125., Jackson County, 1984, is hereby repealed and one new section enacted in lieu thereof to be known as section 9125., to read as follows:
9125. Hearings.
The following procedures shall apply to all hearings of the Board of Equalization relating to tax appeals and valuation complaints:
9125.1 Separate Number.
Each tax appeal and/or valuation complaint shall be assigned a separate, unique case number.
9125.2 Testimony Under Oath.
All testimony, written or oral, heard or received by the Board, shall be taken under oath or affirmation. The Chairman and Vice Chairman shall have authority to administer oaths.
9125.3 Evidence.
At any hearing, the Assessment Department shall have the burden of introducing evidence of valuation required by section 137.115.1, RSMo.
9125.4 Written Ruling.
The Board shall issue a written decision on each matter heard, which must be supported by competent and substantial evidence on the record as a whole. The written decision shall include the following:
a. County Assessment Department parcel number;
b. The classification of the property involved, if the subject property is real estate;
c. A description of the property involved as indi...
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