State Tax Commission v. Administrative Hearing Commission

WELLIVER, Judge.

The State Tax Commission circulated a letter to assessors and certain taxpayers stating that it had adopted a described formula for determining the valuation of leased tangible personal property. The State Tax Commission now petitions pursuant to § 161.337, RSMo 1978, 1 for review of the Administrative Hearing Commission’s declaratory judgment holding that the letter constituted an agency rule that was invalid because of procedural defects. The dispositive issue is whether the legislature may constitutionally grant the Administrative Hearing Commission the power to make such a…