Quaker Oats Co. v. Stanton

PATRICIA BRECKENRIDGE, Judge.

Gary Stanton, Assessor for Buchanan County, 1 and Pat Rethemeyer, 2 Collector for Buchanan County, appeal from a judgment ordering the Assessor to correct the assessment roll to reflect a $2,666,667 reduction in the assessment of Quaker Oats’ tangible personal property, and ordering the Collector to refund $126,400 in excess taxes that Quaker Oats paid. In 1999, Quaker Oats, because of a clerical error, overpaid $126,400 in personal property taxes. Pursuant to section 139.031.5, RSMo 2000, 3 it filed a claim against the Assessor and Collector to correct the…