State Ex Rel. Pettis County R-XII School District v. Kahrs

VICTOR C. HOWARD, Judge.

Plaintiff Pettis County R-XII School District (the District) appeals the grant of summary judgment in favor of the Pettis County Commissioners, the Pettis County Assessor, the Pettis County Collector, the Collector’s insurer (together, the Defendants), and third party defendant, Tyson Foods, Inc (Tyson). Due to the County Assessor’s error in classifying Tyson’s personal property with a long-term depreciation schedule rather than a mid-range depreciation schedule, the Defendants’ over-assessed Tyson’s personal property tax. Defendants later discovered their error and…