Abmeyer v. State Tax Commission

WHITE, Judge.

Section 137.115.1(1) requires that “each county assessor shall appraise, equalize, and adjust the assessed valuation of all real property located within his county in accordance with a two-year assessment and equalization maintenance plan approved by the state tax commission.” If the commission and the county cannot agree on a plan, “then the differences shall be submitted to the circuit court of the county involved for final resolu-*801tion_”1 “The decision of the circuit court may be appealed pursuant to chapter 621, RSMo.”2 Appellant, the State Tax Commission (STC) appeals…