State Ex Rel. School District of Independence v. Jones

RENDLEN, Chief Justice.

Defendants appeal the circuit court judgment declaring the State Tax Commission is obligated under § 163.011(4), RSMo., 1 to consider real and personal property separately in determining the “percent of true value” at which property in each county is assessed and to certify to the State Board of Education assessment ratios applicable only to classes of property studied by the Commission. Defendants contend the trial court erred in (1) overruling their motions to dismiss plaintiff’s petition for lack of standing, (2) declaring that § 163.011(4) requires the State Tax…