Jefferson Savings & Loan Ass'n v. Goldberg

SEILER, Judge.

This is a declaratory judgment action brought by more than ninety savings and loan associations1 and four individual account or deposit holders for a declaration as to the constitutionality of the intangible *641property tax assessed on holders of accounts in savings and loan associations. Section 148.480, RSMo 1978. The plaintiffs include both federally and state chartered associations and deposit and account type associations. The trial court found the tax constitutional. Plaintiffs appealed to this court, which has jurisdiction because the validity of a statute of this state and…