State Ex Rel. State Tax Commission v. Luten

459 S.W.2d 375, 1970 Mo. LEXIS 818
CourtSupreme Court of Missouri
DecidedNovember 9, 1970
Docket55538
StatusPublished
Cited by22 cases

This text of 459 S.W.2d 375 (State Ex Rel. State Tax Commission v. Luten) is published on Counsel Stack Legal Research, covering Supreme Court of Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
State Ex Rel. State Tax Commission v. Luten, 459 S.W.2d 375, 1970 Mo. LEXIS 818 (Mo. 1970).

Opinion

MORGAN, Judge.

In this original proceeding in prohibition, the State Tax Commission, relator, seeks to prohibit respondent, a Circuit Judge of St. Louis County, from judicially reviewing a decision of relator approving an increased assessment placed on certain real estate.

It is agreed that the real estate involved is located in Dent County, and that the owners thereof are residents of St. Louis County. Thus, the ultimate question requires a determination as to whether judicial review of the assessment entered by the particular agency — the State Tax Commission — must be in the county where the real estate is located or may be in the county where the owners reside.

Relator contends that Section 138.470, V.A.M.S., in paragraph (4) specifically limits review to the county wherein the real estate is located, while respondent submits that Supreme Court Rule 100.04, V.A. M.R., which superseded Section 536.110 on April 1, 1960, provides such review is to be had in the county of an owner’s residence.

Prior to adoption of Rule 100.04, this court considered a similar. question in Warnecke v. State Tax Commission, Mo., 340 S.W.2d 615, and ruled that Section 138.470 controlled over the general provisions for review found in Section 536.110. Admittedly, the wording of Rule 100.04 differs from that of Section 536.110 and we have the question anew, unless it be determined that the reasoning found in the Warnecke case is also applicable to the instant question.

It is established by precedents that when a legislative body creates a board, commission or other administrative agency, and gives it a legal entity, that it may also designate which courts may initially review decisions of such agencies. Due process only demands such judicial review be available and not that it be in all courts of comparable general jurisdiction. Ward v. Public Service Commission, 341 Mo. 227, 108 S.W.2d 136.

Section 138.470 is found in those statutory provisions pertaining specifically to taxation and revenue, and particularly those outlining the duties and powers of the State Tax Commission, and in paragraph (4) thereof provides: “The action of the commission, or member or agent thereof, when done as provided in this section, shall be final, subject, however, to *377 review in the manner provided in sections 536.100 to 536.140, RSMo, except that the venue of proceedings for review involving the assessment of real property is in the county where the real property is situated.”

Chapter 536 was captioned “Administrative Procedure and Review,” and in Section 536.100 provided that its provisions for “judicial review” would be controlling “unless some other provision for judicial review is provided by statute * * In Section 536.110 it was further provided in paragraph (1) that, “Proceedings for review may be instituted by filing a petition in the circuit court or court of common pleas of the county of proper venue * * Paragraph (3) of the same section provided other alternatives.

Such was the state of the law at the time the Warnecke case considered the question. Recognition was first given to the principle, 340 S.W.2d loc. cit. 618, « * * * that the legislature has the right to say that particular circuit courts have exclusive jurisdiction on appeals from the orders of an administrative agency * *,” as was held in the Ward case, supra. It was further held, 340 S.W.2d loc. cit. 618, that venue in this instance had a jurisdictional connotation, e. g., “In our view, however, the pertinent provisions of sections 138.470 and 536.110 prescribe not only ‘the venue’ but confer exclusive appellate jurisdiction to review a decision of the State Tax Commission involving the assessment of real estate upon the circuit court of the county in which the real estate is located.

* * * * ⅜ *

“The decisive question here involves the appellate jurisdiction of a particular circuit court to review a particular administrative decision; ‘venue’ in the usual sense is not involved.”

It should be mentioned at this point that respondent argues the Warnecke case was decided solely upon the fact the words “of the county of proper venue” in Section 536.110 were vague and of necessity the court had to look elsewhere for Section 138.470. It is true the court further buttressed its opinion by a similar comment, but from those portions of the opinion above quoted it is clear the opinion was actually bottomed on recognition of the fact the legislature had exercised its prerogative of designating a particular court for the particular task at hand. Respondent further argues that, “After the enactment of Rule 100.04 it was no longer necessary for an appellant or plaintiff to search the numerous statutes to find out what would be the appropriate venue.” Such a utopian thought can not be criticized and hopefully, with the continued creation and growth of administrative agencies, will someday be realized. However, our immediate task is to construe the law as we find it.

When Rule 100.03 superseded Section 536.100, as a general provision for administrative review, the words “unless some other provision for judicial review is provided by statute” were retained. This fact, perhaps unfortunately, refutes respondent’s argument that Rule 100.04 takes precedence over any other statutory provisions pertaining to “venue.” The latter rule provides, in paragraph (a), that “Proceedings for review may be instituted by filing a petition in the circuit court or court of common pleas of the county of the plaintiff’s residence within thirty days after the mailing or delivery of the notice of the agency’s final decision.” This change eliminated the inherent uncertainty created by the former use of the words “county of proper venue,” but must be read in harmony with Rule 100.03 that Rule 100.04 is not applicable if some other statutory provision for review exists. In possible anticipation of the last conclusion, respondent further argues that the exception “unless some other provision for judicial review is provided by statute” (Rule 100.03) means there must be an “entire procedure” provided elsewhere, as per example (1) Section 287.490 in Workmen’s Compensa *378 tion cases, (2) Section 288.210 in Employment Security cases, or (3) Section 386.510 pertaining to the Public Service Commission, before the general rules pertaining to review of administrative agencies is inapplicable. No authority is cited for this argument, nor do we believe it can be sustained. Authority contrary to this argument may be found in State ex rel. Day v. County Court of Platte County, Mo.App., 442 S.W.2d 178. An appeal was sought from an order of the county zoning authority as provided by Section 64.660. This section, although detailing much of the procediire to be followed, had no time limit on asking for judicial review. The Kansas City Court of Appeals ruled that such a void would be met by looking to the general administrative review act (Chapter 536), and said, “Sections 64.660, 536.100 and 536.110 are in pari materia

Free access — add to your briefcase to read the full text and ask questions with AI

Related

In re Osage Water Co.
51 S.W.3d 58 (Missouri Court of Appeals, 2001)
Wolfner v. Board of Adjustment
39 S.W.3d 76 (Missouri Court of Appeals, 2001)
Sandweiss v. Board of Adjustment
811 S.W.2d 48 (Missouri Court of Appeals, 1991)
Deffenbaugh Industries, Inc. v. Potts
802 S.W.2d 520 (Missouri Court of Appeals, 1990)
Hollis v. Director of Revenue
792 S.W.2d 44 (Missouri Court of Appeals, 1990)
State Ex Rel. Henze v. Wetzel
754 S.W.2d 888 (Missouri Court of Appeals, 1988)
State Ex Rel. City of Springfield v. Crouch
687 S.W.2d 639 (Missouri Court of Appeals, 1985)
Payne v. Kirkpatrick
685 S.W.2d 891 (Missouri Court of Appeals, 1984)
Farricielli v. Connecticut Personnel Appeal Board
440 A.2d 286 (Supreme Court of Connecticut, 1982)
Hart v. Bd. of Adj. of City of Marshall
616 S.W.2d 111 (Missouri Court of Appeals, 1981)
Lester E. Cox Medical Center v. Labor & Industrial Relations Commission
606 S.W.2d 427 (Missouri Court of Appeals, 1980)
Gaslight Real Estate Corp. v. Labor & Industrial Relations Commission
604 S.W.2d 818 (Missouri Court of Appeals, 1980)
Tuffli v. Board of Education of the Wentzville R-4 School District
603 S.W.2d 77 (Missouri Court of Appeals, 1980)
Gothard v. Spradling
586 S.W.2d 443 (Missouri Court of Appeals, 1979)
Mills v. Federal Soldiers Home of Missouri
549 S.W.2d 862 (Supreme Court of Missouri, 1977)
Kansas City v. Reed
546 S.W.2d 727 (Missouri Court of Appeals, 1977)
Springfield General Osteopathic Hospital v. Industrial Commission
538 S.W.2d 364 (Missouri Court of Appeals, 1976)
Springfield Gen. Osteo. Hosp. v. Indus. Com.
538 S.W.2d 364 (Missouri Court of Appeals, 1976)
State ex rel. Webb v. Roos
530 S.W.2d 704 (Missouri Court of Appeals, 1975)

Cite This Page — Counsel Stack

Bluebook (online)
459 S.W.2d 375, 1970 Mo. LEXIS 818, Counsel Stack Legal Research, https://law.counselstack.com/opinion/state-ex-rel-state-tax-commission-v-luten-mo-1970.