Legal Opinion
Snider v. Casino Aztar/Aztar Missouri Gaming Corp.
Supreme Court of Missouri
Decided March 1, 2005No. SC 86181PublishedCited by 16 opinions
1Opinion of the Court
MICHAEL A. WOLFF, Judge.
Introduction
What is the proper standard for appraising the real and personal property of a gambling casino for tax purposes?
The assessor in this case based her valuation on the “highest and best use” of the real and personal property — as a gaming facility. The casino owner objected because that standard is tied to a prospective buyer acquiring one of only 11 available gaming licenses from the state.
The state tax commission accepted the casino’s argument and determined that the casino’s property should be evaluated as if it were “country club” type property— some of…
2Cases cited12 opinions
- Hermel, Inc. v. State Tax CommissionSupreme Court of Missouri · 1978
- Cupples Hesse Corporation v. State Tax CommissionSupreme Court of Missouri · 1959
- Stephen & Stephen Properties, Inc. v. State Tax Com'nSupreme Court of Missouri · 1973
- Evangelical Retirement Homes of Greater St. Louis, Inc. v. State Tax CommissionSupreme Court of Missouri · 1984
- City of St. Louis v. Union Quarry & Construction Co.Supreme Court of Missouri · 1965
7 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Shipman v. DNS Electronic Materials, Inc.Missouri Court of Appeals · 2008
- City of Atlantic v. Ace Gaming, LLCNew Jersey Tax Court · 2006
- Union Electric Co. v. EstesMissouri Court of Appeals · 2017
- PERUQUE, LLC v. ShipmanMissouri Court of Appeals · 2011
- Parker v. Doe Run Co.Missouri Court of Appeals · 2018
11 more not listed; retrieve them via the Exa API.