Shipman v. Dominion Hospitality

The St. Charles County Assessor (“assessor”) appeals a judgment of the circuit court affirming a decision of the State Tax Commission (“STC”) to set aside the assessor’s commercial classification of real property located in St. Charles, Missouri, known as TownePlace Suites — Marriott (“property”). The STC reclassified the property as “mixed-use,” sixty percent residential and forty percent commercial, and assessed the property at $416,810 residential and $468,000 commercial. After opinion by the Court of Appeals, this Comb granted transfer. Mo. Const, art. V, sec. 10. The judgment is…