Louis, S. Section American Water relies on Crest Communications v.
St Charles County - M O - Tax
Kuehle, S. In that case, the taxpayer declared the value of his property for , and the county sent notice of an increased assessment, which the taxpayer appealed to the board of equalization and state tax commission. While the administrative appeal was pending, the taxpayer paid the taxes under protest and declared the value of his property for at the same amount he had declared in The taxpayer paid the taxes, as shown on his tax bill, without protest. The taxes had been calculated on the increased assessment amount, but the taxpayer had not received notice of the increase for Thereafter, the state tax commission issued its decision finding the increased assessment excessive and issuing its determination of a reduced assessment.
St. Charles County Assessor Scott Shipman Talks Personal Property & Property Taxes
The taxpayer applied to the collector for a refund of that portion of the taxes calculated on the excessive assessment, which the collector denied. The taxpayer then sought relief in circuit court under section The circuit court dismissed the petition for failure to state a claim because the taxes were not mistakenly or erroneously paid and because, having failed to first pay under protest, the taxpayer was precluded from seeking relief.
On appeal, the Supreme Court found that when notice of an increased assessment is not given as required by statute, then a taxpayer cannot be required to first pay the taxes under protest before recovering under section The Court also concluded that the taxpayer had alleged facts establishing a mistaken or erroneous payment within the meaning of section The Court distinguished between its situation and one where the taxes are lawfully and properly assessed:.
Council Apartments, Inc. Leachman, S.
The Court in Crest demonstrated that its holding was consistent with the purpose of the statute-to balance the interests of taxpayers and collectors by assigning duties and responsibilities to each-and with public policy favoring certainty in revenue collection and discouraging suits for refunds. The Court concluded that the plaintiffs had stated a cause of action under section As the Supreme Court has since pointed out, the facts of Crest were unique and resulted in a unique outcome.
Buck v. Leggett, S. For each of those years, the taxpayer paid the taxes shown on his tax bills, which were based on these valuations, without protest.
The taxpayer petitioned the circuit court for relief under section On appeal, the taxpayer admitted that ordinarily certain steps must be taken to preserve a challenge to an increased value assessment. Buck, S.
But he claimed that he did not have to exhaust these administrative remedies before seeking a refund under The Supreme Court found that even if the taxpayer has not received formal notice, by paying the taxes he was charged with notice of the assessed value of the property on which his taxes were based. Taxes voluntarily although erroneously paid, however, cannot be refunded absent statutory authority.
The taxpayer contended that section The Court disagreed and stated that a deficiency in notice does not establish that the tax was illegal. The Court in Buck found that the taxpayer was not aided by its earlier holding in Crest. Because the taxpayer in Crest had properly challenged the increased assessment when it received notice thereof in , it had exhausted its administrative remedies before seeking the refund of taxes.
Based on those unique facts, said the Court in Buck, the taxpayer's petition was improperly dismissed. Therefore the taxable value will be equal to the assessed value. Property tax is calculated by multiplying the assessed value by the corresponding tax rates and is an estimate of what an owner not benefiting from tax exemptions or deductions would pay.
Notice that we use tax rates since the actual values are not available yet. Actual taxes might differ from the figures displayed here due to various abatement and financial assistance programs. For more information please visit Saint Charles County's Assessor and Collector or look up this property's current tax situation tax situation. Get a free PropertyShark account and your first property report is on us! Capitalize on our data and tools with highly detailed property reports. View property characteristics, ownership information, liens and title documents and use the interactive maps.
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Assessor Latest News Flooding Update: Application for Removal of Residential Improvements Homeowners whose property is destroyed by flooding can apply to have their real estate assessment modified through the St. Download and submit a form.