Twelve Oaks Motor Inn, Inc. v. Strahan

JOHN E. PARRISH, Judge.

James Strahan, county assessor for Taney County, Missouri, (assessor) appeals a judgment of the Circuit Court of Taney County which determined that the State Tax Commission of Missouri (the Commission) erroneously declared the law in denying an appeal by Twelve Oaks Motor Inn, Inc., (Twelve Oaks) of a decision of the Taney County Board of Equalization. This court reverses the order of the Commission. The case is remanded to the Commission for hearing and determination on its merits.

Twelve Oaks timely appealed assessor’s 2001 valuation of its Taney County real estate to…