La-Z-Boy Chair Co. v. Director of Economic Development

STEPHEN N. LIMBAUGH, Jr., Judge.

La-Z-Boy Chair Company (hereinafter “taxpayer”), appeals a judgment of the circuit court affirming a decision of the Administrative Hearing Commission (AHC) that limited the amount of an income tax exemption due taxpayer for expanding a manufacturing plant in an enterprise zone. This Court has exclusive appellate jurisdiction because taxpayer’s appeal involves a challenge to the validity of a state statute. Mo. Const, art. V, sec. 3. The judgment is affirmed.

I

Taxpayer, a manufacturer of upholstered furniture, owns and operates a manufacturing plant in an area…