Town & Country Racquet Club v. State Tax Commission

SMITH, Presiding Judge.

Taxpayer appeals from the order of the trial court affirming the order of the State Tax Commission approving the assessed valuation placed on taxpayer’s real property by the Assessor of St. Louis County. We affirm.

Taxpayer appealed its 1987 real estate tax assessment contending it was not uniform with other properties in the commercial subclass thereby violating the Missouri and United States Constitutions. Mo. Const. Art. X, Sec. 3; U.S. ConstAmend. XIV. The assessment made was at 32% of the true value in money of the property. The true value was stipulated to by the…