Twelve Oaks Motor Inn, Inc. v. Strahan

JAMES K. PREWITT, Presiding Judge.

Twelve Oaks Motor Inn, Inc. (“Twelve Oaks”) appeals from a decision of the Missouri State Tax Commission (“Commission”) determining that Twelve Oaks received adequate notice of an increase in assessed property value for 1999 and that the 1999 tax assessment was not properly before the Commission due to Twelve Oaks’ failure to appeal the assessment to the Board of Equalization (“Board”) or the Commission during the required time period. Twelve Oaks contends that the handwritten note by James Strahan, Assessor for Taney County (“Assessor”), on the 1999 Notice…