Legal Opinion
State ex rel. Leggett v. Sovran Leasing Corp.
Supreme Court of Missouri
Decided November 21, 1995No. 77842PublishedCited by 3 opinions
1Opinion of the Court
PRICE, Judge.
This ease concerns whether barges, owned by a nonresident corporation and utilizing a Missouri port less than two percent of the time, are subject to Missouri ad valorem personal property tax. We hold that the barges are not subject to assessment and collection of taxes pursuant to § 154.010, RSMo 1994, because they are “other boats and vessels used in navigating the waters of this state” and they are not owned by residents of the City of St. Louis.
I
Appellant, the Collector of Revenue for the City of St. Louis, brought this action to recover delinquent property taxes against…
2Cases cited22 opinions
- McDermott International, Inc. v. WilanderSupreme Court of the United States · 1991
- Norton v. Warner Co.Supreme Court of the United States · 1944
- Ott v. Mississippi Valley Barge Line Co.Supreme Court of the United States · 1949
- St. Louis v. Ferry Co.Supreme Court of the United States · 1871
- Southern Pacific Co. v. KentuckySupreme Court of the United States · 1911
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3Cited by3 opinions
- State Ex Rel. Director of Revenue v. GabbertSupreme Court of Missouri · 1996
- Johnson v. OteyMissouri Court of Appeals · 2009
- Gregory F.X. Daly, in his official capacity as the Collector of Revenue for the City of St. Louis, Missouri v. Mary Anne HelmsingMissouri Court of Appeals · 2025