Nike IHM, Inc. v. Zimmerman

BOOKER T. SHAW, Judge.

Appellants Nike IHM, Inc., f/k/a Tetra Plastics, Inc., Zoltek Corporation, and Research Park Investments, L.L.C. (“Appellants”) appeal from the trial court’s judgment affirming the State Tax Commission’s (“the Commission”) decision upholding the St. Charles County Board of Equalization’s (“BOE”) reassessment of Appellants’ leasehold properties in 2000.

Appellants are leaseholders of certain lots of real property located in St. Charles County (“the Properties”) which are owned by the University of Missouri. The Properties are part of a research park known as Missouri…