State ex rel. J.C. Nichols Co. v. Boley

HOLSTEIN, Judge.

The Jackson County Assessment Director, along with other county officials and the State Tax Commission, appeal the grant of a writ of mandamus. The writ compelled the county officials and State Tax Commission to use 1991 fair market values for calculating the 1992 assessed value of the “subject properties.”1 Because the case involves the construction of revenue laws of the state, this Court has jurisdiction. Mo. Const. art. V, § 3. The writ of mandamus is quashed.

Relator J.C. Nichols Company (Nichols) owned eight apartment complexes in Jackson County. The only change in the…