Westwood Partnership v. Gogarty

CLIFFORD H. AHRENS, Judge.

The St. Louis County Assessor (“County Assessor”) and the City of St. Louis Assessor (“City Assessor”) respectively appeal from the judgments of the Circuit Court of St. Louis County and of the Circuit Court of the City of St. Louis. The county circuit court ordered that the sixty-six cases set out in Appendix A to its judgment (“Appendix A cases”) be remanded to the State Tax Commission (“Commission”) with directions to enter decisions in favor of Westwood Partnership et al. (“taxpayers”) classifying the properties listed in Appendix A as “residential property” for…