Southwestern Bell Telephone Co. v. Mitchell

BARDGETT, Judge.

Appellants, twenty-four railroad, utility, and manufacturing taxpayers,1 (taxpayers) paid portions of their 1975 property taxes to Jackson County under protest.2 They timely filed separate suits in the Circuit Court of Jackson County pursuant to § 139.031, RSMo 1969, to recover the amount of taxes paid under protest on the ground that respondent taxing authorities3 failed to comply with § 137.073, RSMo 1969. The cases *33were consolidated for trial and a single judgment was rendered. The central issue is whether the taxing authorities of Jackson County revised and lowered their…