John Calvin Manor, Inc. v. Aylward

BARDGETT, Presiding Judge.

Defendants-appellants are the collector of revenue and the assessor of Jackson County, Missouri. They appeal from a judgment entered in favor of plaintiff-respondent, a property owner, which judgment permanently enjoined defendants from collecting or attempting to collect real estate taxes which were based upon an increase in the assessed valuation of plaintiff’s property from $500 to $225,500 and resulted in a tax bill in the sum of $15,536.95 for the year 1970. The appeal involves the construction of sections 137.-180 and 139.031, RSMo 1969, V.A.M.S., which are…