Alpha One Properties, Inc. v. State Tax Commission

COVINGTON, Chief Justice.

Kenneth D. Morton, assessor for the County of Saint Louis, assessed certain property owned by taxpayers Alpha One Properties, Inc., and Richard Fine as commercial rather than residential property. The taxpayers appealed the assessments to the State Tax Commission, where the appeals were consolidated. The State Tax Commission ruled that the property was properly classified as commercial. The circuit court affirmed the commission. This appeal followed. Reversed.

The facts are not in dispute. Alpha One is and was at all relevant times the owner of real property improved…