Legal Opinion

Iron County v. State Tax Commission

Supreme Court of Missouri

Decided November 12, 1968No. 52596PublishedCited by 21 opinions

1Opinion of the Court

FINCH, Judge.

This is an appeal from a judgment of the Circuit Court of Iron County overruling a decision by the State Tax Commission and restoring an assessment by the County Assessor of a leasehold interest of the Ruber-oid Company (Ruberoid) in property owned by the City of Annapolis (City). We have jurisdiction because Iron County, a political subdivision, is a party and because construction of the revenue laws is involved.

Ruberoid and City entered into a lease dated October 1, 1963, pursuant to the Industrial Development Act, §§ 71.790-71.850, 1 RSMo 1961 Supp., and V.A.M.S. 2 City…

2Cases cited18 opinions

  1. Baltimore Shipbuilding & Dry Dock Co. v. BaltimoreSupreme Court of the United States · 1904
  2. New York Ex Rel. Metropolitan Street Railway Co. v. New York State Board of Tax CommissionersSupreme Court of the United States · 1905
  3. Koplar v. State Tax CommissionSupreme Court of Missouri · 1959
  4. Trimble v. City of SeattleSupreme Court of the United States · 1914
  5. Jetton v. University of the SouthSupreme Court of the United States · 1908

13 more not listed; retrieve them via the Exa API.

3Cited by21 opinions

  1. Sunday School Board of the Southern Baptist Convention v. MitchellSupreme Court of Missouri · 1983
  2. Frontier Airlines, Inc. v. State Tax CommissionSupreme Court of Missouri · 1975
  3. KJC Development Corp. v. Land Trust of Jackson CountySupreme Court of Missouri · 1999
  4. Tri-State Osteopathic Hospital Ass'n v. BlakeleyMissouri Court of Appeals · 1993
  5. United Cerebral Palsy Ass'n of Greater Kansas City v. RossSupreme Court of Missouri · 1990

16 more not listed; retrieve them via the Exa API.

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