Lake St. Louis Community Ass'n v. State Tax Commission

BLACKMAR, Judge.

The appellant landowner is a not-for-profit corporation which claims that four parcels of land which it owns in St. Charles County are exempt from ad valorem real estate taxes. The State Tax Commission held that it lacked jurisdiction because the claim was not presented to the county board of equalization or to it in a timely manner. The landowner filed a petition for review in the court below which affirmed the decision of the Commission. We have jurisdiction over this appeal because the case involves the construction of the revenue laws of the state. Mo. Const. Art. V, § 3.…