Hess Construction Co. v. State Tax Commission

CRIST, Judge.

State Tax Commission appeals order of the Circuit Court of the County of St. Louis reversing and remanding for rehearing the Commission’s decision regarding assessments on two adjacent parcels of real estate. We affirm.

The two improved parcels in issue are owned by Hess Construction Company, respondent and taxpayer herein. Hess challenges the 1976 assessed valuations of the properties. It took its initial appeal before the County Board of Equalization, which denied its application for reduction. On appeal to the State Tax Commission, a hearing was held at which Hess and the St.…