[Ord. No. 12-0609 §1, 8-13-2012]
A.
A Jefferson County, Missouri, Board of Equalization ("BOB" or "Board")
is hereby created and established, and therefore, reconstituted, consisting
of three (3) taxpaying property-owning citizens who shall, at all
times, be non-delinquent in their tax responsibilities to Jefferson
County, Missouri; and be registered voters and residents of Jefferson
County, Missouri, and shall be so 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 his or her nomination and appointment to
the Board:
[Ord. No. 12-0609 §1, 8-13-2012]
A.
The Board shall initially be appointed as follows:
1.
One (1) member for a three-year term commencing upon approval
by the Council, one (1) member for a two (2) year term commencing
upon approval by the Council, and one (1) member for a one-year term
commencing upon approval by the Council. Upon passage of the enabling
ordinance, each member shall serve his or her initial term which shall
end on the first Monday of January in 2016; 2015; and 2014, respectively.
Upon expiration of the initial terms, a reappointment or a new appointment
shall be made for a new three-year term which shall end on the first
Monday in January, with the reappointment or new appointment beginning
the second Monday in January or during the first Council Meeting in
January, whichever comes first. After initial term of one (1), two
(2), or three (3) years as set forth above, no member shall then serve
more than three (3) consecutive full terms or a total of nine (9)
years on the BOE after completion of the initial term should that
member be reappointed.
[Ord. No. 12-0609 §1, 8-13-2012]
A.
Each member of the Board of Equalization shall be appointed by the
County Executive upon and with the advice and consent of the Jefferson
County, Missouri, Council ("Council") pursuant to the terms and conditions
set forth in the Home Rule Charter for Jefferson County, Missouri,
Article VI, Section 4.4.1.1.
B.
The County Clerk of Jefferson County, Missouri, shall be the non-voting
Secretary of the Jefferson County, Missouri, Board of Equalization.
[Ord. No. 12-0609 §1, 8-13-2012]
Each member shall take an oath, to be administered by the County
Clerk of Jefferson County, Missouri, to fairly and impartially equalize
the valuation of all real property and tangible personal property
taxable by Jefferson County.
[Ord. No. 12-0609 §1, 8-13-2012]
Compensation shall be fixed at fifty dollars ($50.00) per meeting
unless later changed through and by further ordinance.
[Ord. No. 12-0609 §1, 8-13-2012]
A.
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 Article VI, Section 4.4.1.1, of the Home Rule Charter
of Jefferson County, Missouri. Any such appointment shall be to fill
out the unexpired portion of the member's term.
[Ord. No. 12-0609 §1, 8-13-2012]
A.
Between the first Monday of July in each year and the last 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 personal property possessory interests
in Jefferson County. Such hearings must be concluded by the last Saturday
in August of each year. The Board shall also meet at least once a
month from September 1 through December 31 for the purpose of correcting
erroneous assessments, double assessments and clerical errors in assessments
and tax books as set forth under Missouri Law for other Boards of
Equalization.
1.
Place. The Board may meet in the Assembly Room
of the Jefferson County, Missouri, Administration Center, but in any
event shall strive to select meeting places so as to avoid undue hardship,
where practicable, to persons who have an interest in lands and all
other property being considered. All meetings shall be posted and
held in accordance with Chapter 610, RSMo., otherwise and commonly
known as the "Missouri Sunshine Law."
2.
Time. The Board shall hold meetings at such
times as it deems necessary in order to exercise its powers and duties,
but its regular meeting time shall be 1:00 P.M. (local time) for each
meeting.
[Ord. No. 12-0609 §1, 8-13-2012]
A.
The following shall be the duties and powers of the Jefferson County,
Missouri, 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 property and tangible personal property taxable by the
County so that all the property shall be entered on the tax book at
its true value.
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.
3.
Miscellaneous. Correct erroneous assessments,
double assessments and correct clerical errors in assessments and
tax books as set forth under Missouri Law for other Boards of Equalization.
4.
Compel attendance and production of papers. The Board may compel attendance of witnesses and production of papers
as conferred by law.
5.
Establish rules of procedure. The Board shall
adopt rules of procedure consistent with the provisions of the Constitution
of Missouri, Laws of the State of Missouri, Code of State Regulations,
Missouri State Tax Commission Rules and Procedures, and the Jefferson
County, Missouri Charter and Ordinances.
a.
A copy of the rules adopted by the Board shall be filed with
the Department of the Jefferson County, County Clerk and shall be
posted on the County website by the County Clerk. The rules, when
promulgated, 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.
6.
Recordkeeping. 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 Department of the Jefferson
County, County Clerk, made available to the County Council and posted
on the County website.
7.
General. The Board shall have all other powers
given to the various County Boards of Equalization under Missouri
Law and shall become part of this Article and incorporated hereto
as though fully set forth herein.
[Ord. No. 12-0609 §1, 8-13-2012]
A majority of the Board shall constitute a quorum, and a majority
of the members present shall determine all matters of appeal or revision.
[Ord. No. 12-0609 §1, 8-13-2012]
Nothing in this Article shall be construed as to usurp or conflict
with any existing Missouri State Law, namely Title X, Taxation and
Revenue of the Revised Statutes of Missouri, the Missouri Constitution,
the Code of State Regulations or the authority of the courts of Missouri
or the Missouri State Tax Commission and, if any conflict does arise,
State Law, regulations, rules, procedure, Tax Commission rulings and
directives, and court rulings shall prevail.
