Armstrong-Trotwood, LLC v. State Tax Commission

Appellants (Landowners) are taxpayers that own residential property located entirely in St. Louis County. They claim their property assessments are discriminar tory and non-uniform in violation of article X, section 3 of the Missouri Constitution. In support of their claim, Landowners argue Jefferson and Franklin counties systematically undervalued property in those counties, allegedly causing Landowners to bear a “disproportionate share of the cost of operating” multi-county taxing districts. Landowners concede, however, their property valuations were accurate and uniform within St. Louis…