Bateman v. Rinehart

GEORGE W. DRAPER III, Judge.

Robert and Donna Bateman (hereinafter, “Taxpayers”) appeal from the circuit court’s judgment affirming the State Tax Commission’s (hereinafter, “STC”) classification of their property as commercial and assessing taxes accordingly. The STC’s application of the factors set forth in section 137.016.5, RSMo 20001 to Taxpayers’ property was supported by substantial and competent evidence in the record. The judgment is affirmed.2

Factual and Procedural History

The facts are not disputed. The property at issue contains two parcels located within a residential subdivision in…