City of St. Louis v. State Tax Commission

HOLMAN, Judge.

This is an appeal by the City of St. Louis and its assessor from a judgment affirming a decision of the State Tax Commission of Missouri which reduced the assessed valuation of certain tangible personal property of International Business Machines Corporation for the year 1971. This court has appellate jurisdiction because the issues involve a construction of the revenue laws of this state. Art. V., Section 3, Mo.Const., V.A.M.S.; Buff v. State Tax Commission of Missouri, 467 S. W.2d 273 (Mo.1971). We affirm.

We will hereinafter refer to the parties as follows: City of St. Louis…