Equitable Life Assurance Society of the United States/Marriott Hotels, Inc. v. State Tax Commission

CRAHAN, Judge.

These are consolidated appeals from separate decisions of the State Tax Commission of Missouri (“Commission”) relating to the valuation and assessment of real property located in St. Louis County, Missouri, commonly known as the St. Louis Marriott Hotel (“the property”) for the year 1984. 1 Kenneth D. Morton, St. Louis County Assessor (“Assessor”) appeals from the Commission’s valuation of the property, contending that the Commission’s use of a gross income figure from a “discredited appraisal” rendered its valuation based on the income capitalization approach arbitrary and…