MO SB261

Repeals and replaces section 138.431 of Missouri law regarding assignment of hearing officers by the state tax commission for tax appeals.

Requires hearing officers to be assigned no later than 60 days after an appeal is filed if no scheduling order has been issued by the commission.

Allows parties to request a change of hearing officer within 30 days of assignment without stating cause; limits each party to one change per appeal.

Authorizes the commission to reserve appeals for decision by the full commission, a quorum, or individual commissioners rather than assigned hearing officers.

Requires all decisions on appeals to be issued within 60 days after the hearing is held or the last party files a brief, whichever occurs later.