Kansas City Southern Railway Co. v. Garvey

ROBERT R. WELBORN, Special Judge.

Joint appeal by 15 plaintiffs in suits, consolidated in circuit court, to recover school taxes paid under protest, in Jackson County for the 1974 tax year. Trial court sustained defendants’ motions for summary judgment.

The issue presented is whether or not, for purposes of Section 137.073, RSMo 1969, which requires a roll-back in tax levies whenever the assessed valuation of real or personal property within a county increases by 10% or more over the previous year’s valuation, the merchants and manufacturers inventory assessed valuation is included in arriving…