Moore v. State Tax Commission

GARY M. GAERTNER, Chief Judge.

Appellant, State Tax Commission of Missouri (“Commission”), appeals from a circuit court order overruling the Commission’s determination of value of property owned by respondent, Ronald Moore. We reverse and remand with instructions.

On September 7, 1989, respondent filed complaints for review of assessment with the Commission regarding two pieces of property. A prehearing conference in this matter was held on August 30, 1990. At that time, the Assessor of St. Louis County (the “Assessor”) submitted an appraisal report as evidence of the value of the parcels of…