Shipman v. DNS Electronic Materials, Inc.

CLIFFORD H. AHRENS, Judge.

Scott Shipman, the St. Charles County Assessor (“Assessor”) appeals from the judgment of the circuit court that reversed the decision of the State Tax Commission of Missouri (“STC”) and ordered the Assessor to base any future assessments on the property of the taxpayer, DNS Electronic Materials, Inc. (“Taxpayer”), on the appraised value established after appeal in 2001, consistent with section 137.345.5 RSMo 2000. 1 We affirm the judgment of the circuit court reversing the decision of the STC.

Taxpayer has a manufacturing facility on several parcels of property…