Opinion letter to the Honorable Arthur B.

OPINION NO . 290 (1965) Answered by Letter (Randol ph ) NO . 23 (1966) June 6, 1966 F \LED Honorable Arthur B. Cohn ~3 Prosecuting Attorney of Pulaski County Waynesville, Missouri Dear Mr. Cohn: This letter is in answer to your request tor an opinion ot this office on the question of whether the Board of Equali- zation of Pulaski County has the power to make a blanket raise of the assessme~ of the inventories of all merchants of Pulaski County. Sections 150.010 to 150.290 RSMO, govern merchants• taxes. Section l50.o60 RSMo readsa 111. The assessor or the county clerk shall return the merchants • tax book and the assessor shall make the reports required by section 150.055 to the county board of equalization on the second Monday, 1n July in each year, which said board is hereby required to meet at the office of the clerk of the county court on the second Monday in July in each and every year, for the purpose ot equalizing the valuation of merchants • statements., and to that end shall carefully compare the statements made by such merchants with the reports made by the assessor under section 15C. 055, and shall have the same powers and shall proceed in the same manner as pro- vided by law, tor the equalization of . real and personal property, so tar as 1s consistent with the provisions of sections 150.010 to 150.290; but after the board shall have raised the valuation Honorable Arthur B. Colm of any statement, it shall give notice of the fact to the person, corporation or firm whose statement shall have been raised in amount, by personal notice t hrough t he mail, specifying the amount of such raise, and that the said board will meet on the second Monday in August to hear reasons, 1f any may be given, \'lhy such increase should not be made . "2. The members of the county board of equalization shall receive the same per diem for services under this section as provided by law for services in equal- izing real and personal property, and the sum of the valuation of the state- ments as equalized by the county board of equalizat ion shall be included in and made -.Part of the t otal valuation of property t axable for all purposes. " Section 150.060 thus provides that in equalizing mer- chants' taxes the county board of equal.ization "shall pro- ceed in the same manner as required b¥. law, for the equali- zation of real and personal property. ' The manner of equalizing real and personal property her e pertinent is set out in Sections 138.030 and 138.050 RSMO. Section 138.030 RSMo r eads: "1. The members of the county board of equalization shall each take an oath, to be administered by the clerk, t o fairly and impartially equalize the valuation of all real estate and tangible personal property taxable by the county. "2. The board shall hear complaints and equalize the valuation and assessments upon all real and tangible personal pro- perty taxable by the county so that all the property shall be ent ered on the tax book at its true value . The board shall not reduce the valuation of the real or tangible personal property below the value thereof as fixed by the state tax commission. " -2- Honorable Arthur B. Colm Section 138.050 RSMo reads: "The following rules shall be observed by county boards of equalization: "1. They shall raise the valuation of all tracts or parcels of land and all tangible personal prop~rty as 1n their opinion have been returned below their real value; but, after the board has raised the valuation of su~h property, it shall give notice or t he ract, spe- cifying the property and the amou..'"lt raised, to the persona owning or con- trolling the same, by personal notice or through the mail if address is known, or 1r addl"ess is unknown, by notice 1n one issue or any newspaper published within the county at l east once a week, and that said board shall meet on the second Monday ~n August, to hear r easons, if any be given, why such increase should not be made; ~~he board shall meet on the second Monday 1n August 1n each year to hear any person r elating to any such increase in valuation; "2. They shall r educe the valua t1on of such tracts or parcels of l and or any tangible personal property which, in their opinion, has been returneo above its true value as compared with the average valuation of all the real and tan"ible personal property of the oounty. 1 The f ollowing language in State v. Chri~;;tian County Bank, Mo., 136 S.W. 335, l . c . 336, is applieable here. "Under the foregoing provisions of the statutes, it is made the duty or the board of equalization, not only to equalize the valuation and assessment of all the property 1n the county, but to equalize it •so that each tract or -3- Honorable Arthur B. Cohn land shall be entered on the tax book at its true value, 1 and it shall 'raise the valuation ot all such tracts or parcels of land and any personal pro- perty., such as 1n their opinion have been returned below their real value, according to the rule prescribed by this chapter tor such valuation.• The only l1m1tation upon the power ot the board 1n thus fixing the value of the taxable property is that it •shall not reduce the valuation of the real or personal property of the county below the value thereof as fixed by the said state board of equalization. 1[Under present law the state tax commission]." The o1 ted case held that an order or a county board of equalization was valid., which order was as follows: nordered by the board that real and personal property, s1 tuate 1n Chris- tian County be raised 10 per cent. " The Court reasoned that it was within the power of the Board to raise the valuation of property ot the oounty upon a percentage basis, and it the board found no 1nequali ty in the assessment., but round that both real and personal pro- perty had been assessed 10 per oent below its real value, no valid reason existed to prevent the board from increasing the value by the order. See also May Department Stores Co. v. State Tax Commission, Mo., 308 S.W.2d 748. Accor01ngly, it is our view that the board ot equalization ot Pulaski County may, by a blanket order, increase the assess- ment of the inventory of all the merchants of the county so long as the quoted provisions of Section 138.050 RSMo 1959, are complied w1 th., including the notice ~rovisions thereof. DLR/sj/aa Yours very truly .. NORMAN H. ANDERSON Attorney General