Crown Diversified Holdings, LLC v. St. Louis County, Missouri, Assessor Jake Zimmerman and State Tax Commission of Missouri, Defendants/Respondents.

Introduction

In this dispute involving unpaid personal property taxes for tax years 2009 through 2011, Crown Diversified Holdings, LLC (Taxpayer) seeks a declaration that the State Tax Commission (STC) is required to apportion personal property taxes levied on its commercial aircraft, in-junctive relief prohibiting the St. Louis County Assessor, Jake Zimmerman (County Assessor), from assessing personal property taxes in excess of the appor tioned value of the aircraft, and a writ of mandamus compelling the STC to apportion the value of the aircraft. 1 On the parties’ cross-motions for summary…