ELLINGER BELL
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    • Stephanie S. Bell
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STATE AND LOCAL TAX

OVERVIEW


For business entities and individuals, tax liabilities in the form of assessments or property value increases can have a substantial negative financial impact on your bottom line, sometimes a devastating, business-ending impact.  Our SALT practice involves a number of activities and skill sets, depending on the client, the nature of the tax issue, the government agency imposing the tax, and the stage of the proceedings.  In some cases, tax avoidance through tax planning is the client’s goal.  Most often, however, the client’s need is a reactive one – notice of a tax audit or valuation increase, an actual assessment, or a collection action necessitates a challenge to the action.  Negotiation and litigation are the most common responses. 

Our attorneys have over 60 years combined experience in consulting, negotiating and litigating State and Local Tax matters in Missouri.  This includes sales tax, use tax, property tax, special purpose taxes, State income tax, and tax incentive and credit programs.  Through our representations in this area, we have gained an appreciation of the different agencies involved and an understanding of their processes.  We have also gained an understanding of the relationship of tax compliance with other business operations approvals, such as retail tax licenses, liquor licenses and other state and local approvals.

​We have represented businesses, individuals, political subdivisions, and quasi-public entities that administer special purpose taxes.  Businesses we have represented include manufacturers, retailers, restaurants, convenience stores, service industry, wholesalers, property managers, appraisers, and tax consultants.  Political subdivisions and quasi-public entities include counties, county assessors, county collectors, cities and towns, fire protection districts, sewer districts, public water districts, and tourism commissions.  
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​In the property tax area, our clients are primarily a variety of business-types that are valuated through the typical approaches to value – income, comparable sales and replacement cost.  In addition to the general businesses, we have represented a number of special use-type properties that often involve unique approaches to valuation, including hotels, restaurants, golf courses, theaters, low income housing developments, casinos, mixed use and impaired properties.  We have also been involved in charitable and governmental exemption cases, including mixed exempt and non-exempt properties, such as charitable hospitals owning for-profit doctors’ office buildings.

OUR CLIENTS


​Sole Proprietorships
Partnerships
Corporations
Other For-Profit Business Entities
Not-For-Profit Corporations​
Individuals

SERVICES


Sales and Use Tax representations include 
   Tax clearance and no tax due letters
   Retail tax license litigation
   Audit preparation and response
   Assessment appeals
      - Representation at Administrative Hearing Commission
      - Judicial review actions before trial courts and court of appeals
   Exemptions
   Payment plan negotiations
   Abatement and forgiveness
   Offer in compromise form preparation and negotiations
   Tax Amnesty


Property Tax representations include
​   Informal negotiations with Assessor’s office over valuations
   Valuation appeals
     - Representation at Board of Equalization hearings
     - Representation before the State Tax Commission
     - Judicial review actions before trial courts and court of appeals
  Exemptions (full and partial)
  Personal property
  Ratio (discriminatory assessment/uniformity assessment) challenges

 
State Income Tax representations include 

  Audit preparation and response
  Assessment appeals
    - Representation at Administrative Hearing Commission
    - Judicial review actions before trial courts and court of appeals


Miscellaneous tax representations include
 
  Special taxation district formation
  Special tax authorization approval
  Tax measure elections
  Tax challenges – constitutional, statutory, procedural
  Hancock Amendment litigation
  Tax incentives and tax credits
  Legislation drafting, legislative review and legislative strategy

WHERE WE REPRESENT OUR CLIENTS


Missouri Administrative Hearing Commission
Missouri State Tax Commission
State and Federal Trial and Appellate Courts
State Administrative Licensing and Regulatory Agencies

STATE AND LOCAL TAX ATTORNEYS


​Marc H. Ellinger

Stephanie S. Bell

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The choice of a lawyer is an important decision and should not be based solely upon advertisements. Past results afford no guarantee of future results. Every case is different and must be judged on its own merits. ​
  • Home
  • Our Team
    • Marc H. Ellinger
    • Stephanie S. Bell
  • Practice Areas
    • Associations
    • Business Law >
      • Contracting Parties
    • Civil Litigation (Trial and Appellate)
    • Election Law >
      • Campaign Finance
    • Energy & Utilities
    • Environmental Law
    • Gaming Law
    • Government Relations
    • Professional Licensing
    • Public Procurement
    • State and Local Tax
  • Contact
  • News