Mo. Rev. Stat. » Chapter 138
Missouri Revised Statutes

Mo. Rev. Stat. § 138.432 (2026)

Decisions and orders of hearing officers, appeal of, procedure

✓ current as of May 2026
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  138.432.  Decisions and orders of hearing officers, appeal of, procedure — when deemed final. — A complainant, respondent-assessor, or other party subject to a decision and order of a hearing officer, may file with the commission, within thirty days following the date of notification or mailing of such decision and order, an application to have such decision and order reviewed by the commission.  Such application shall contain specific detailed grounds upon which it is claimed the decision is erroneous.  The commission may summarily allow or deny an application for review.  If an application is allowed, the commission may affirm, modify, reverse, or set aside the decision and order of the hearing officer on the basis of the evidence previously submitted in such case, may take additional evidence, or may remand the matter to the hearing officer with directions.  Any additional hearing shall be conducted in accordance with the requirements of subsection 3 of section 138.431.  The commission shall promptly notify the parties of its decision and order, together with its findings of fact and conclusions of law.  The decision of the commission shall be subject to judicial review in the manner provided by subsection 4 of section 138.470.  If an application for review is denied, the decision and order of the hearing officer shall be deemed to be the final decision of the commission for the purpose of judicial review and shall be subject to the judicial review within the time and in the manner provided for with respect to decisions of the commission pursuant to subsection 4 of section 138.470; except that, the time limitations shall run from the date of notice or mailing of the order of the commission denying the application for review.

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(L. 1983 S.B. 63, et al.)

(2002) Thirty-day period begins to run on date of mailing of order and not on date of order's receipt.  Daly v. Warner-Jenkinson Mfg. Co., 92 S.W.3d 319 (Mo.App.E.D.).

Notes of Decisions
Cited in 13 cases (2 in the last 5 years), 1995–2024 · leading case: Union Elec. Co. v. Estes, 534 S.W.3d 352 (Mo. Ct. App. 2017).
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Union Elec. Co. v. Estes, 534 S.W.3d 352 (Mo. Ct. App. 2017). · cites it 8× “5 provides that "[a]ppeals from decisions of hearing officers shall he made pursuant to section 138.432." (Emphasis added.) Pursuant to section 138,432, a taxpayer has a right.”
Tibbs v. Poplar Bluff Assocs. I, L.P., 411 S.W.3d 814 (Mo. Ct. App. 2013). · cites it 10× “46 The Assessor filed an application for review with the Commission, see section 138.432, claiming that the Hearing Officer erred in accepting PB Associates’ capitalization rate and that the Hearing Officer inappropriately, incorrectly, and improperly gave weight to PB…”
Daly v. Warner-Jenkinson Mfg. Co., 92 S.W.3d 319 (Mo. Ct. App. 2002). · cites it 19× “See section 138.432 RSMo 2000. 1 Commission’s decision stated that [t]he notice date or date of notification is the date when the Decision and *321 Order was issued, in this instance, August 8, 2001.”
Smith v. Morton, 890 S.W.2d 403 (Mo. Ct. App. 1995). · cites it 4× “§ 138.432 RSMo 1986. 2 . All statutory references are to RSMo 1986 unless otherwise indicated.”
Crowell v. Cox, 561 S.W.3d 882 (Mo. Ct. App. 2018). · cites it 2× “§ 138.432. The Commission affirmed the hearing officer's decision without conducting a hearing or receiving additional evidence, as permitted by § 138.”
State Ex Rel. Rogers v. Bd. of Police Commissioners, 995 S.W.2d 1 (Mo. Ct. App. 1999). “390 (authorizing the use of hearing officers in dismissal hearings under the State Personnel Law); § 138.432 (allowing for the designation of hearing officers for appeals to the tax commission); § 208.”
Lebanon Props. I v. North, 66 S.W.3d 765 (Mo. Ct. App. 2002). “The assessor requested review by the commission as permitted by § 138.432. Following its review, the commission set aside the hearing officer’s decision.”
Drury Chesterfield, Inc. v. Muehlheausler, 347 S.W.3d 107 (Mo. Ct. App. 2011). “We review the decision of the Commission, rather than that of the circuit court, pursuant to Sections 138.432,138.470, and 536.100 through 536.”
Jason A. Prescott v. Missouri Dep't of Soc. Servs., 464 S.W.3d 560 (Mo. Ct. App. 2015). “2002) (applying § 138.432, which permits a party to seek administrative review “within thirty days following the date of notification or mailing”); City of St.”
Marion Tibbs, Assessor Butler Cnty., Missouri v. Poplar Bluff Assocs. I, L.p., & Poplar Bluff Props. III, L.P. (Mo. Ct. App. 2020). · cites it 2× “5 Under section 138.432, Assessor appealed the Hearing Officer's decision to the Commission challenging the decision as "erroneous as a matter of law" because of the valuation method used, and specifically preserving the argument that the valuation method violated article X…”
State ex rel. DPH Chesterfield, LLC v. State Tax Comm'n, 398 S.W.3d 529 (Mo. Ct. App. 2013). · cites it 2× “Section 138.432. If an application for review is allowed, any person who is aggrieved by the Commission’s decision may seek judicial review.”
Evelyn Bravo v. Jackson Cnty. Bd. of Equalization (Mo. Ct. App. 2021). “§§ 138.432, 536.110. The only decisions of a local board of equalization that an owner of real property may directly appeal to the circuit court are decisions “involving the exclusion or exemption of such property from assessment or from the tax rolls” or decisions involving…”
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