Legal Opinion
Adcor Realty v. State Tax Commission
Supreme Court of Missouri
Decided February 9, 1982No. 62945PublishedCited by 9 opinions
1Opinion of the Court
RENDLEN, Judge.
Three taxpayers, alleging improper assessment of their properties in 1977 at the hand of the St. Louis County Assessor, appealed to the County Board of Equalization. § 137.385, RSMo 1969. Denied relief, they next appealed (as provided in § 138.430, RSMo 1969) to the State Tax Commission. They failed, however, to commence suit against the Collector in the Circuit Court of St. Louis County as they were required by § 139.031.2, RSMo Supp.1975, to do within 90 days after filing their protests. Thereafter, the St. Louis County Assessor moved the Commission to dismiss the appeals,…
2Cases cited7 opinions
- Boyd-Richardson Co. v. LeachmanSupreme Court of Missouri · 1981
- LAWYERS'ASSOCIATION OF ST. LOUIS v. City of St. LouisMissouri Court of Appeals · 1956
- Metal Form Corp. v. LeachmanSupreme Court of Missouri · 1980
- Xerox Corp. v. TraversSupreme Court of Missouri · 1975
- Cupples-Hesse Corporation v. BannisterSupreme Court of Missouri · 1959
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- ABC Fireproof Warehouse Co. v. ClemansSupreme Court of Missouri · 1983
- B & D Inv. Co., Inc. v. SchneiderSupreme Court of Missouri · 1983
- Buck v. LeggettSupreme Court of Missouri · 1991
- General Motors Corp. v. City of Kansas CityMissouri Court of Appeals · 1995
- Ackerman Buick, Inc. v. St. Louis CountySupreme Court of Missouri · 1989
4 more not listed; retrieve them via the Exa API.