Asarco, Inc. v. McHenry

BILLINGS, Judge.

Suit to recover property taxes paid to Iron County under protest. ASARCO filed suit pursuant to § 139.031, RSMo 1978, claiming appellant failed to comply with Missouri’s rollback provision, Section 137.073, RSMo 1978 (the relevant section is in the 1978 Code rather than the 1979 amendment). Trial court entered a judgment for ASARCO. Because this appeal involves the construction of a state revenue law, this Court has jurisdiction. Mo. Const, art. V, § 3, 1945. We reverse.

Facts are stipulated.

This suit arose because of a 12.5% increase in the total assessed valuation of locally…