1987 BOARD OF EQUALIZATION NOTICE OF MEETING OF BOARD OF EQUALIZATION The Christian County Board of Equalization will begin hearing appeals on assessments Monday, June 15, and will meet each Monday and Friday through August 10. Anyone wishing to appeal their assessment should make an appointment with the County Clerk's Office prior to July 13. The basis for appeal may be the true value in money of the property or the sub class in which the property has been placed. Forms for your appeal may be picked up by contacting the·:County Clerk' s office, phone 485-6360. Any errors,or other questions should be corrected by contacting the Assessor's Office. FILED MAY 2 6 1987 JUNIOR C COMBS, COUNTY CLERK CHRICTIAN COl ArrY, MO. i PROOF OF PUBLICATION STATE OF MISSOURI ) )SS Counly of Christian ) 1, 73€N *be drad of Nixa, Missouri, of lawful age, do upon my oath state that I am the editor of the N IXA ENTER- PRISE, a newspaper published weekly in the city of Nixa, county of Christian, state of Mis- souri, and that the notice or pqbllc advertise- ment, a true copy of which is hereto attached, was duly published in said newspaper for ,R successive weeks, the said publication of said notice having been upon the following dates: First publication on the of (¥la 19-£1 Secondpublicationontheq ly of 31(Ae-1927 NOTICE OF MEETING·OF: t. . BOARD OF'EQUALIZATION. Third publication on the day of 19_ - The Christian County Board : Or .Etiualization: will bdgln·. lie#t)#iiff >Eppeals-3.. ont Fourth publicationon the day of 19- :assessmerits Monday; June 15. 6'affaf@itah*akdach.:Mond)173, Fi flh publication on the day of 19- =and.Ifidby.throfiti August·lp. :.10'0*ejshint t¢..7/441); Said notice having been published in volumeR 7 · tlieit*kessmedishduld Iiake j :AaM 14®*t,&@t*§1tli thit.Count' and numbers 2 („ to €27 inclusive, of sSE *,derk)11 Vev·44,+ A ,..,,,8 pit Tor,1. NI"*a' 6€.6.g ./O- in eal/- 4 /6:00*1 :Ur 11'6<,1. 8Whe £,#p_./fld-,911;, A-0*.4' . 000 Rionran |50814 - 0,0.44 d,1 'Aw,to. BOARD OF EQUALIZATION AGENDA 44* Fl , DATE 7 - 2,4 - 17 TAXPAYER'S NAME CHG TIME (REPRESENTATIVE) SITUS ADDRESS PARCEL NUMBER YES NO M •ty, A J.,h t'.31€. -fif-2, 2-:3 . to.* .Obt EA.Ug - ao- 0..4,7\13-003-60 4-0 oll- e OD . >'413.5 - 000-000.581-000 c.11*agr.J *-,· .4,8 dka •tp e ;4 a It o t U., 0 0 1 9 -29-97 9·17-97 003 004 MD-57-7 .(1 of 4) NO. Christian COUNTY BOARD OF EQUALIZATION Ac•.*2$7 PROPERTY ASSESSMENT APPEAL FOR 1987 . 7- & dllO Eastdil Realty owne.r. c/o'Tenenbaum-Hill Associates, Inc. Parcel # 11-0.5-21-000-000-008-000. >biling Address 4900 Main, Suite 1000 Sicus Address Hwy 14 ' City, Scace, Zip . Kansas City, M) 64112 Propercy Type & Use Comnercial ?hone 4 816-753-8900 Agent Polsinelli, White,·yardeman & Shalton Property Description PEG 830' S & 518' W NE C Address 4705 Central NE 1/4 SE 1/4, 230' S 194' S, 200'/ W N RAW City, Scace, Zip Kansas City, MO 64112 HWY 14 220'i N 189.69, W 301.29, NE Phone # 816-931-3353 1. . Nature of Appeal Market Value Discrepancy 2. · Basis for Appeal See Attached· 3. Opinion of Market Value as of January 1, 1987 $1,678,600* 4. Purchase Price S · Purchase Dace 5. Type of Sale 6. Subsequenc improvements made to property COS: NOTE: Income type property owners should submit. income ind expensie informalion + on forms provided. · · Owner's Opinion of · Market Value '·' 'New 1987- 1987 Assessment , Market Value by BOE . ·* Assessment Residential · . _x. 19 , Agricultural . x. 12 Commercial ... FILiEU -1.'32 Tocal .JUL 15 !90/ V . - Reason for Change JUNIOR C COMBS, - COURL' CLECT Cpotcm· N r ). ./ "-1 , ' "-i Date 7-10-87 ' 0 *Combined with: 11-0.5-21-000-000-008-001 11-0.5-21-000-000-008-003 By 11-0.5-21-000-000-008-004 Lonnfer J.· Shalion MO BAR NO. 19937 MO-57-7 (2 of 4) No. Christian .-- COUNTY BOARD OF EQUALIZATION PROPERTY ASSESSMENT APPEAL FOR 1987 Eastdil Realty Owner. c/6 Tellenhanm-Hill Assoriatem, Tnr. Parcel # 11-0.9-71-000-000-nOR-nnl· >Lailing Address 4900 Main. Suite 1000 Situs Address Hwv 14_ City, State. Zip Kansas City, MD 64112 Property Type & Use Commercial Phone # 816-753-8900 Agent Polsinelli, White, ·yardeman & Shalton Property Description -DE-G 830' S & 518' W NE.Q. Address 4705 Central NE 4 SE %, NW 2131, NE 140', NE 46.385 144 116% City, Stace, Zip Kansas City, MO 64112 E 140' , 8 201, E 40' - Phone # 816-931-3353 . 1.. Nature of Appeal Market Value *Discrenancv Basis for Appeal go. Aft;,rhed 3. Opinion of Marker Value as of January 1, · 1984 01,678,609* 4. Purchase Price S ·· Purchase Date 5. Type of Sale ' * 6. Subsequenc improvements made to property : Cost ......... NOTE: Income type proper€y owners should submit. income and expense informadon on forms provided. Owne'r's Opinion of · Market Value 0 > ' New 1987 - 198'7 Assessment · . Market Value by BOE : Assessment Residential x. 19. Agricultural x. 12 Commercial ' x.'32 Total Reason for Change Date 7-10-87 =*Combined with: 11-0.5-21-000-000-b08-000 'ALU 11-0.5-21-0001000-008-003 11-0.5-21-000-000-008-004 Shalton MO BAR NO. 19937 . MO-57-7 (3 of 4) NO. Chrimt·.i.n COUNTY BOARD OF EQUALIZATION PROPERTY ASSESSMENT APPEAL FOR 1987 Eastdil Realty Dine.r, r./0 'Ten,inhaum-Hill Assne-lpt-pR, Tnrz. Parcel # 11-0.5-21-000-000-008-003· >biling Address 4900 Main. Suite-1000 Situs Address Hwy 14 Cicy, State, Zip KARBAR City, MO 64117 Propdrty Type & se Commercial Phone # 8182753-8900 Agent Polsinelli, *White,·yardeman & Shalton Property Description .DEG 70' E. SWC NE 4 SE_14, Address 4705 Central N 189.69, E 301.29'. S 189.69,·W TO POR City, Scate, Zip Kansas city, Mo 64112 Phone # 816-931-3353 - 1.· Nature of Appeal Markdt Value Discrepancy 2. - Basis for Appeal spe Attabhed 3. Opinion of Market Value as of January 1, · 1987 $1,678,600* 4. Purchase Price S ·· Purchase Date 5. Type of Sale ''- * .. 6. Subsequent improvements made to property COSC ... NOTE: Income type properfy owners should submit. income and expende informadion A on forms provided. .. · Ownd=' s Opinion of - Market Value 'New 1987· 1987 +Assessment ; Market Value by BOE . Assessment Residential x. 19. Agricultural x. 12 Commercial x.'32 Tocal Reason for Change Date 7-10-87 · *Combined with: 11-0.5-21-000-0002008-000 By. -. 22542% 11-0.5-21-000-.000-008-001 11-0.5-21-000-000-008-004 Lonnie J/ Shalton MO BAR NO. 19937 . MO-57-7 (4 of 4) . ' NO. Christ-INIn COUNTY BOARD OF EQUALIZATION PROPERTY ASSESSMENT APPEAL FOR 1987 Eastdil Realty Own•g, p/0 Tendnbalm-Hill- AF:sor·i,teq, Tne. ' Parcel #,11-0.5-71-non-nOn-nOR.nn/, · >!ailing Address 4900 Main, Sirtte 1000 Situs Address Hwy 14 3£09, Stace. Zi? KAnmAR Cit-y; MO 64117 Property Type & Use Commercial. Phone # 816-753-8900 Agent Polsinelli, White,· yardeman & Shalton Property Description BES 580' S & 910' W OF Address 4705 Central NEC. S 60'. W 66.67', N 60'. E ·66.67' TO. PoR City, Scate, Zip Kansas City, MO 64112 Phone i 816-931-3553 1. · Nature of Appeal , Market Value Discrepancy 2.. Basis for Appeal See Attached 3. Opinion of Markec Value as of January 1, 1987 61,678,600* 4. Purchase Price S · Purchase Date 5. Type of Sale 6. Subsequent improvements made to property Cost NOTE: Income type property owners should submit. income and expende infprmadon ·- 4 on. forms provided. Owner's Opinion of · Market Value . ' ' - New 1987 -" 1987 ·Assessment · Market Value by BOE · Assessment Residential X. 19. Agricultural . x. 12 Commercial ' x. 32 Tocal Reason for Change Date -4.l n-A7. *Combined with: 11-0.5-21-009-006-008-000 By 7/111.IL. 11-0.5-21-000-000-008-001 -' 1 -1 2 -· A.2, I 1lr0.5-21-000-000-008-003 Lonnie J/ shalton MO BAR NO. 19937 . 2594a This appeal is based upon the provision of Chapter 137, R.St Mo., including, but not limited to, Section 137.115 requiring that property be assessed at is true value. The current assessment fails ·to properly condider the relevance of reproduction costs, depreciation, ,. income, and expense evaluation, and the market value of the property. Failure to assess its value is contrary ,to the Missouri Constitution, Article X, Section 4(b). In addition, the assessment is discriminatory, arbitrary and oppressive in that it is not adjusted in proportion to the assessed value of comparable business and commercial property ·and is not adjusted in proportion to the assessed value of residential property. This lack of uniformity is in violation Constitution and of Section 3, Article X of the Missouri . Section 137.115, R.S.Mo. and is. in violation of: (1) The due process provision, of . Section 10 of Article I of the Missouri Constitution and the 14th Amendment of the United States Constitution; <2) The equal protection lawi guaranteed by Section 2 · of Article I of the Missouri Constitution and the 14th Amendment of · the United States Constitution; (3) The .requirements that all pr.operty taxes be levied and collected uniformly as provided in Section 3 of Article X of the Missouri Constitution. ·(4) The requirements established for subclasses of real property as provided in Section ' 137.115, R.S.Mo. r ;..4. A t *H;-1„ .1.- f:'d L CIAT L: , 1 NE . 77/03/ :7 Iniont ··i.:,1, 35: d / A Z y A CO 3 CO 1 O-,U-7 S al X 0 CO 3.1 FLO* t 3 1. NT·f 4!C. id 00 0 NT N. 49 . Stly o of i S L.4--, 11 CO O r 1 t·.. € i 99 2 U Noily•,BC J 5 C, .. i I ! 1 ii i i /. i -- Illill! lilli· 4 0 0 0. 1 1 /7- -' nT 154 i LU I i i ZO 10-70 1 1 -T -l-300 3 1 i 0Z i:1 1 . li : 1 1 1 . pt. b OT Deg. ngs -65610 t B i ': 4 . lilli! DIA. .4. % I .4 -333 S··:, ' 4 W R Wil :12lfl to Billi l R j ¢41 J •N ;L Cito 43a , CO to 0 ti I i PARCEL N. 1, al t l8i Eli°'R:il r t · T PROL 960.00. i @i il: -k , h. r: E -«F= P ACCOUNT v. W r- i ,Z- U. LOT 1 : Si X COUFT¥ Alt'Prq '99 2 0 !f i Mo 57-06 No. CHRISTIAN COUNTY BOARD OF EQUALIZAT ION · A .e u· 14, 9754.-10 PROPERTY ASSESSMENT APPEAL FOR' 1987 1 Missouri Rural Housing of Nixa Owner c/o Tenenbaum-Hill Associates, INc.Parcel # 10-0.6-13-004-004-001-000 Mailing Address 4900-Main, Suite 1000 Situs Address Mt. Vernon St. NX City, State, ZipKansas City, MO 64112 Property Type & se Apartments Phone 4 (816)753-8900 ' Agent ,Polsinelli, White, Vardeman & Shalton Property Description ALL OF LOT 1606, CITY Address 4705 Central .(VILLAGE) OF NIXA, AND THE E·30' LOT City, Scate, Zip Kansas City, MO_64112 1805. Phone # 816-931-3353 1.· Nature of Appeal Market value discrepancy Basis for Appeal See attached 3. Opinion of Market Value as of January 1, 1987 $267,500 4. Purchase Price S Purchase Date 5. Type of Sale · 6. Subsequenc improve6ents made to property ' Cost NOTE: Income type property owners should submit income and expense information on forms provided. · Owner's Opinion of Market Value ' New 1987 1987 Assessment · Market Value by BOE Assessment Residential x. 19 Agricultural x. 12 Commercial x.32 Total Reason for Change Date 6-27-87· Film u By Lr A ALA JUL 1 3 19117 Lonnie J/ Shalton MO BAR NO. 19937 JUNIOR C COMBS, COUNTY CLERK CUPIC:-,62 · 2594a This appeal is based upon the provisiqn of Chapter 137, R.S.Mo., including, but not limited to., Section 137.115 requiring that property be assessed at- id true value.· The current assessment fails 'to pro*perly 'consider the relevance of reproduction costs, depreciation, income, and expense ·evaluation, and the market value of the property. Failure to assess . its value is contrary to the Missouri Constitution, Article X, Section 4(b). In addition, the assessment is discriminatory, arbitrary and oppressive in that it is not adjusted in proportion to the assessed value of comparable business and commercial property ·and is not adjusted in proportion to the assessed value of residential property. This lack of uniformity is in violation of Section 3, Article X of the Missouri Constitution and Section 137.115, R.S.Mo. and is·in violation of: (1) The due process provision. of . Section 10 of Article I of the Missouri Constitution and the 14th Amendment of the United States Constitution; (2) The equal protection laws guaranteed by Section 2 · of Article I of the Missouri Constitution and the 14th Amendment of · the United States Constitution; (3) The .requirements that all pr.operty taxes be levied and collected uniformly as provided in Section 3 of Article X of the Missouri Constitution. (4) The requirements established *for subclasses of real property as provided in Sqction 137.115, R.S.Mo. TENENBAUM-HILL ASSOCIATES, INC. 04/20/87 Income Approach Net usable space @ Rate 16.00 225.0000 = 3,600.00 4.00 275.0000 = 1,100.00 MULT: 12.0000 Gross potential rental incane 56,400.00 Minus vacancy and credit 1088 C 5.0000 %) 2,820.00 Effective gross income . .53,580.00 IESS EXPENSES: Actual Expenses 22,313.00 Total expenses 22,313.00 Total expenses (As % of income 41.6443) 22,313.00 Net operating income 31,267.00 CAPITALIZATION Overall Rate 0.10500 Effective tax rate 0.01190 Capitalization rate 0.11690 Net income/capitalization rate 267,500.00 Indicated assessed value @ assm't ratio of 0.32000 85,600.00 Current assessed value is -4801:00- 12?1 40 0 Apple Heights Apartments 101 Ridge Drive Nixa, MO. 20 Units THA reference number 1 Case number MO 57 6 87 RE Record number 15504 Appraiser 3CC .t.7 44 COMMISSIONERS 'BRUCE E. DAVIS ADMINISTRATIVE SECRETARY RALPHN. SMITH. CHARMAN VAN E.CONLEY. MEMBER THOMAS R. SCHWARZ, JR. ROBERT £ COLEMAN. MEMBER COUNSEL STATE TAX COMMISSION OF MISSOURI 623 EAST CAPITOL AVENUE, POST OFFICE BOX 146 JEFFERSON CITY, MISSOURI 65102-0146 TELEPHONE: 314/751.2414 FILED October 23, 1987 OCT 26 1987 - JUNIOR C. COMBS, p Timothy Sear, Esq. . ·· COUNTY CLERK 4705 Central CUPP'" '44• .a'.·u ,·....,,,i···. Kansas City, MO 64112 In re: Appeal No. 87-50500 . Midwest Management, Inc. v. Assessor for the County of Christian Dear Sir: A prehearing conference or conferences relating to the above- captionedcase(s) will be held-before the State Tax Commission of Missouri in the County Courtroom, County Courthouse at 9:00 a.m., Thursday, December 17, 1987 The parties shall exchange any appraisal reports which they propose to offer at the hearing of the case pursuant to Commission rule 12 CSR 30-3.060. Each party shall also give a . copy of such report or reports to the Commission together at the prehearing conference. The parties shall be prepared at each such conference to exchange appraisal reports, if any, and to, discuss the following items: the simplification of the issues; the stipulation of evidence to which complete or qualified agreement can be reached; and consideration of all other matters that may aid in the disposition of the above-captioned case(s). An evidentiary hearing or hearings in the above-captioned case(s) will be conducted by the Commission in the County Courtroom, County Courthouse at 9:00 a.m., December 17, 1987 (immediately following tne prehearing) The parties are requested to make every effort to be prepared to present their case on the day and time scheduled for hearing. Should a continuance be required, it is necessary that a written motion stating the grounds therefor be filed with the Commission a reasonable time before the date of hearing and in no event should a request for continuance be filed in'the above- captioned case(s) later than five (5) days before the date of hearing. I ?&47 ....440-14•u e 1 Page 2 A decision by the Commission will be rendered after said hearing and you will be notified of the same. It is possible the assessment might remain the same, be lowered, or raised. The Commission will arrange to have the proceedings recorded on electronic sound equipment. If a party desires a court reporter to transcribe the proceedings, independent arrangements should be made by that party. The Commission must be notified of this '1· J intention within fifteen (15) days of the evidentiary.hearing, and the Commission must be supplied with the original transcript within thirty (30) days subsequent to the evidentiary hearing. Failure to appear for the hearing may result in dismissal of the appeal for failure to prosecute the case. Sincerely, 111 Bruce E. Davis Administrative Secretary State Tax Commission CC: Tomny Bilyeu, Assessor Junior Combs, Clerk Timothy McCormick, Prosecuting Attorney . i