Gershman v. St. Louis County

CRAHAN, Chief Judge.

St. Louis County and Kenneth Morton, Assessor for St. Louis County (collectively “Assessor”) appeal a judgment ordering a partial refund of 1992 real estate taxes paid by Solon Gershman (“Owner”) due to the alleged misclassification of his apartment complex as commercial property. Assessor maintains, inter alia, that the circuit court erred in ordering a refund because it lacked subject matter jurisdiction to reclassify Owner’s property and order a refund and because Owner failed to exhaust his administrative remedies by appeal to the Board of Equalization and State Tax…