State Ex Rel. State Tax Commission v. Luten

MORGAN, Judge.

In this original proceeding in prohibition, the State Tax Commission, relator, seeks to prohibit respondent, a Circuit Judge of St. Louis County, from judicially reviewing a decision of relator approving an increased assessment placed on certain real estate.

It is agreed that the real estate involved is located in Dent County, and that the owners thereof are residents of St. Louis County. Thus, the ultimate question requires a determination as to whether judicial review of the assessment entered by the particular agency — the State Tax Commission — must be in the county where the…