Rollings v. Shipman

PATRICIA L. COHEN, Judge.

Introduction

St. Charles County Assessor, Scott Ship-man (the Assessor) appeals from the judgment of the Circuit Court of St. Charles County reversing the decision of the State Tax Commission of. Missouri (the Commission). Dale Rollings (the Trustee) contends that the Commission’s decision to assess an ad valorem tax on real property located in Wentzville, Missouri (the Property) is arbitrary, capricious, and unreasonable because the Property qualifies for a tax exemption under Mo.Rev.Stat. § 137.100(5) (2000). 1 We affirm the trial court’s judgment.

Background

Prior to…