Legal Opinion
Missouri Baptist Children's Home v. State Tax Commission
Supreme Court of Missouri
Decided December 21, 1993No. 76003PublishedCited by 11 opinions
1Opinion of the Court
HOLSTEIN, Judge.
Plaintiff Missouri Baptist Children’s Home (MBCH) owns commercial property in St. Louis County that has been leased as a K-Mart store since 1967. In 1989 the county assessor informed MBCH that the property’s assessed valuation for that year would be $990,430.00, an increase of more than 100% over the previous assessed value. An initial appeal to the St. Louis County Board of Equalization was denied. § 138.180, RSMo Supp.1992. Review was sought before the State Tax Commission of Missouri (Commission), which ordered the assessment increased to $1,000,000.00. § 138.430.1, RSMo.…
2Cases cited12 opinions
- Stephen & Stephen Properties, Inc. v. State Tax Com'nSupreme Court of Missouri · 1973
- CAF Investment Co. v. State Tax CommissionMichigan Supreme Court · 1974
- Swan Lake Moulding Co. v. Department of RevenueOregon Supreme Court · 1970
- State Ex Rel. Cassilly v. RineySupreme Court of Missouri · 1979
- Folsom v. County of SpokaneWashington Supreme Court · 1986
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Maryville Properties, L.P. v. NelsonMissouri Court of Appeals · 2002
- State Ex Rel. Ashby Road Partners, LLC v. State Tax CommissionSupreme Court of Missouri · 2009
- Cohen v. BushmeyerMissouri Court of Appeals · 2008
- Nance v. State Tax CommissionMissouri Court of Appeals · 2000
- Rinehart v. BatemanMissouri Court of Appeals · 2012
6 more not listed; retrieve them via the Exa API.