State ex rel. Zimmerman v. Blanc

Appellants Amoso Blanc, et al. ("Taxpayers") appeal from the judgment of the trial court issuing a permanent writ prohibiting the State Tax Commission ("Commission") from exercising jurisdiction over Taxpayers' appeals to the Commission. Taxpayers argue that the trial court erred in construing section 138.135.22 to preclude the Commission from exercising jurisdiction over appeals from final decisions of the county board of equalization issued in even-numbered years. Taxpayers also claim that the trial court erred in issuing a permanent writ of prohibition because the county assessor had an…