LOUIS-SOUTHWESTERN RAILWAY COMPANY v. Cooper

HOLMAN, Presiding Judge.

Action to recover school taxes paid by railroads in Stoddard County. The trial court denied relief. Plaintiffs appealed by notices of appeal filed prior to January 1, 1972. We reverse and remand with directions.

An opinion previously prepared in this case was not adopted and the case was reassigned to the writer. Portions of that opinion are here adopted without the use of quotation marks.

The school tax rate on utility distributable property for 1969 in Stoddard County, computed according to § 151.150, RSMo 1969, was $3.32 per $100 assessed valuation. Contending that,…