Morton v. Brenner

LIMBAUGH, Judge.

Taxpayers Tedford and Margaret Lewis and the members of the State Tax Commission appeal a judgment of the Circuit Court of St. Louis County in favor of County Assessor Kenneth D. Morton. The circuit court ruled that the Lewises’ 50-unit apartment complex in St. Louis County should be classified as commercial property and not residential property for real estate tax purposes under § 137.016.1, RSMo Supp. 1991. We reverse.

Procedurally, the Lewises petitioned the State Tax Commission to overturn the determination by the St. Louis County Assessor that the apartment complex was…