Jackson County Missouri - File #: 5301

• File #: 5301
• Version: 0
• Name: Repealing Section 9125 JaCo Code re: BOE
• Type: Ordinance
• Status: Passed
• File created: 12/2/2019
• In control: Finance and Audit Committee
• On agenda: 12/2/2019
• Final action: 12/16/2019
• 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, with an effective date.
• Sponsors: Crystal Williams
• Indexes: JACKSON COUNTY CODE

Date	Ver.	Action By	Action	Result
12/16/2019	0	County Legislature	perfect	Pass
12/16/2019	0	Finance and Audit Committee	recommend for perfection	Pass
12/16/2019	0	County Legislature	adopt	Pass
12/10/2019	0	County Legislature	Go To 2nd Perfection	Pass
12/9/2019	0	Finance and Audit Committee	hold	Pass
12/3/2019	0	County Legislature	Go To 1st Perfection	Pass
12/2/2019	0	County Legislature	assign to committee

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, with an effective date.


Intro
ORDINANCE NO. 5301, December 2, 2019

INTRODUCED BY Crystal Williams, County Legislator


Body
BE IT ORDAINED by the County Legislature of Jackson County, Missouri as follows:

Section A. Enacting Clause.
Section 9125., Jackson County Code, 1984, is hereby repealed, and one new section enacted in lieu thereof, to be known as section 9125., to as follows: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 Acknowledgement.
The Board shall provide a written acknowledgment of the filing of a tax appeal to the appropriate taxpayer or attorney/agent by either personal hand delivery or by email or U.S. mail to the taxpayer's last known email or mailing address of record.

9125.3 Notice.
The Board shall issue written notice of the scheduled hearing on any tax appeal at least seven days in advance of the hearing date, by email or by U.S. mail, to the taxpayer's last known email or mailing address of record.


9125.[2] 4 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] 5 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] 6 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...