Tax Appeals Board

Details about the Tax Appeals Board

Overview

8.06.270 - Board of tax appeals—Rules and regulations—Subpoena power.

The board is authorized and directed to promulgate rules and regulations governing its proceedings, and is empowered to subpoena persons, books, papers and records in carrying out of its duties in this chapter.

Board has three members, all are appointed by the Mayor.

Apply to Serve (1 openings)
Openings include appointments labeled "Serving Beyond Term."

Board Members

Showing 2 active board members (maximum 3)
Name Role End Date
Gregory Meyer Member 08/21/2027
Willie (Trey) Prothro Member 05/11/2026

Authorizing Legislation

Ordinance 52030, approved June 1, 1963
City Code 8.06.240 - 8.06.290
Rev. Mo. Stat. 696.260

Board Duties and Purpose

8.06.250 - Board of tax appeals—Hearings.

The chairman shall call a meeting of the board of tax appeals within ten days after the filing of a proper petition for review by a license applicant or any person alleging to be aggrieved by any decision of the license collector. The board shall hear all relevant and competent testimony and evidence offered by the petitioner in support of the allegations in the petition, and the board shall hear all relevant and competent testimony and evidence concerning the matter offered by the license collector, or any other person. (Ord. 52030 § 24, 1963: 1960 C. § 696.220.)

8.06.260 - Board of tax appeals—Decisions.

The board may find that the applicant's license tax does not place an undue burden on interstate commerce, or that the license applicant has not been aggrieved by the requirement, decision, order of determination of the license collector, and in such cases affirm the decision of the license collector, or the board may find the license tax places an undue burden on interstate commerce, or that the license applicant has been aggrieved by the requirement, decision, order or determination of the license collector, and either modify the decision, order, requirement or interpretation of the collector or may reverse the decision. order, requirement or interpretation of the collector, and shall enter its order, determination or decision, which shall become final. (Ord. 52030 § 25, 1963: 1960 C. § 696.230.)

8.06.280 - Board of tax appeals—Time limit—Decision final.

The board shall decide any appeal within ten (10) days after the hearing on appeal. The decision of the board shall be final, subject to review under the provisions of Chapter 526, Revised Statutes of Missouri, 1959. (Ord. 52030 § 27, 1963: 1960 C. § 696.250.)

8.06.290 - Board of tax appeals—Continuances.

The chairman of the board, may continue any appeal to a day certain, but, in any event, appeals shall be heard by the board within sixty (60) days after the filing of the petition for review. (Ord. 52030 § 28, 1963: 1960 C. § 696.260.)

Member Requirements

8.06.240 - Board of tax appeals—Membership—Terms.

There is established a board of tax appeals consisting of three members who shall be voting and taxpaying residents of the city, and be appointed by the mayor of the city. Upon enactment of Ordinance 52030, the mayor shall appoint one member to a one-year term, and one member to a 2-year term and one member to a 3-year term to commence immediately upon appointment. Upon expiration of the initial term, all subsequent appointments shall be made for a term of three years. The chairman shall be selected by the members of the board of appeals. (Ord. 52030 § 23, 1963: 1960 C. § 696.210.)

Questions and Feedback

If you have questions or any feedback about this content, please contact:

Michael McLemore
Boards and Commissions Liaison
(314) 622-3201
Email & full profile

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