Legal Opinion

American Polled Hereford Ass'n v. City of Kansas City

Missouri Court of Appeals

Decided May 26, 1981No. WD 31754PublishedCited by 2 opinions

1Opinion of the Court

CLARK, Judge.

The American Polled Hereford Association (hereafter the Association) appeals from the judgment of the circuit court denying the Association’s claim that it is exempt from local property taxes because it is an agricultural society. We conclude that the cause is one involving construction of the revenue laws of the state and therefore order transfer to the Supreme Court. Mo. Const. Art. V, § 3.

The appeal reaches this court after having been originally filed in the Missouri Supreme Court and having been transferred here by that court on its own motion for consideration of “possible…

2Cases cited7 opinions

  1. Kansas City Exposition Driving Park v. Kansas CitySupreme Court of Missouri · 1903
  2. Barnes Hospital v. LeggettSupreme Court of Missouri · 1979
  3. Collector of Revenue for the St. Louis v. Parcels of Land Encumbered With Delinquent Tax Liens (Serial Number 17-143)Supreme Court of Missouri · 1978
  4. Conrad v. HerndonMissouri Court of Appeals · 1978
  5. Green v. WoodardMissouri Court of Appeals · 1979

2 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. American Polled Hereford Ass'n v. City of Kansas CitySupreme Court of Missouri · 1982
  2. Westfall v. Director of RevenueMissouri Court of Appeals · 1990

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