Legal Opinion
O'Flaherty v. State Tax Commission of Missouri
Supreme Court of Missouri
Decided November 20, 1984No. 65845PublishedCited by 26 opinions
1Opinion of the Court
BILLINGS, Judge.
The determinative question in this ease is whether a county tax assessor has standing under §§ 138.110 or 138.430, RSMo 1978 1 to appeal to the State Tax Commission the ruling of a local county board of equalization. We hold the assessor lacks standing and affirm.
In 1983 the Jackson County Assessor [hereinafter, the County Assessor], assessed certain property owned by the Allis-Chalmers Corporation. Dissatisfied with the assessment of its property, Allis-Chal-mers appealed to the Jackson County Board of Equalization 2 [hereinafter, the County Board]. In accord with its…
2Cases cited10 opinions
- Laughlin v. ForgraveSupreme Court of Missouri · 1968
- City of Willow Springs v. Missouri State LibrarianSupreme Court of Missouri · 1980
- State Ex Rel. Dravo Corporation v. SpradlingSupreme Court of Missouri · 1974
- State Ex Inf. McKittrick v. Carolene ProductsSupreme Court of Missouri · 1940
- State Ex Rel. School District of Independence v. JonesSupreme Court of Missouri · 1983
5 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- District No. 55 v. Musselshell CountyMontana Supreme Court · 1990
- Kansas City Star Co. v. FulsonMissouri Court of Appeals · 1993
- Rohwer v. StateMissouri Court of Appeals · 1990
- Vincent Ex Rel. Vincent v. JohnsonSupreme Court of Missouri · 1992
- Madden v. EllspermannMissouri Court of Appeals · 1991
21 more not listed; retrieve them via the Exa API.