Opinion No. 33-78 (1978)

Dear Mr. Otto:

This is in response to a request from your predecessor for an official opinion of this office answering the following question:

"Is there current statutory authority for the appointment of hearing examiners by the State Tax Commission for the purpose of conducting initial investigations and hearings and making advisory recommendations on appeals taken under Section 138.430(2), RSMo 1969?"

There are several Missouri statutes which are pertinent to this question. Section 138.430(2), RSMo 1969, provides as follows:

"Every owner of real property or tangible personal property and every…