SOUTHWESTERN BELL TELEPHONE CO. INC. v. Mahn

WELLIVER, Judge.

This is an appeal following the assessment and collection of ad valorem property taxes in the Hillsboro R-III School District (District). This appeal involves construction of a revenue law of the state of Missouri. We have exclusive jurisdiction. Mo. Const, art. V, § 3.

At issue here is whether § 164.021.2 1 prevents the District from using the $2.54 assessment rate for the 1986-1987 school year. The trial court upheld the imposition and collection of the taxes. We reverse the judgment of the trial court and remand the case for proceedings consistent with this opinion.

I

The…