The Lawrence County assessor has mailed out change of assessment notices, and taxpayers may have questions concerning the following changes in assessment figures.
Board of Equalization Procedures
If a taxpayer wants to challenge their change in assessed valuation, they should inquire about the issue before July 10. They may call the assessor’s office to inquire about the change or they may call the county clerk’s office to schedule an appointment to meet with the Board of Equalization (BOE).
When they call the clerk’s office they will be asked if they have already talked to the assessor’s office about the matter. They don’t have to, but it may be possible to resolve the dispute before having to attend a meeting of the Board of Equalization (BOE). The assessor’s office phone number is 466-2831.
If a taxpayer wants to appear before the BOE, the clerk’s office will mail the taxpayer an Appeal Form. The taxpayer must fill out the form and return it to the County Clerk’s Office on or before July 10 so that an appointment can be scheduled for them with the Board of Equalization. Appeals must be filed on or before July 10 (RSMo 137.275).
The BOE will meet, according to statute, on the third Monday in July -- July 17 (RSMo 138.010).
The board consists of the three county commissioners, the surveyor and two appointed citizens. The county assessor is a non voting member of the board. The county clerk will be present to act as secretary to the board.
When the taxpayer meets with the board of equalization, they must provide proof that the value assigned to their property is incorrect. To support their claim they may provide sales contracts, appraisals, income and expense information, documented sales of similar properties in their neighborhood, pictures, blueprints or evidence of significant property data errors regarding their property.
Once a decision is made by the BOE, the taxpayer will be given written notice of the decision of the board, along with information concerning said decision.