State Ex Rel. Missouri Growth Ass'n v. State Tax Commission

STEPHEN N. LIMBAUGH, Jr., Judge.

This is a mandamus action in which rela-tors, Missouri Growth Association, et al.,1 seek to compel respondent, State Tax Commission (STC),2 to file its “final Order of Rulemaking” amending 12 CRS 30-4.010, the regulation that governs the valuation of all agricultural and horticultural land for the assessment of property taxes. Following judgment in favor of relators, the STC appeals.3 This Court has jurisdiction because the case involves a challenge to the validity of a part of section 137.021.1, RSMo Supp.1998, that provides for legislative oversight to the…