Board of Education v. City of St. Louis

LIMBAUGH, Judge.

Plaintiff, the St. Louis Board of Education (Board) seeks a declaratory judgment that tax relief granted by defendant City of St. Louis (City)1 in favor of defendant Gateway Hotel Holdings, Inc., (Gateway) is unconstitutional. More particularly, the Board, a recipient of the tax proceeds that would have been collected on the Gateway property, claims that the tax relief exceeds a twenty-five year limitation imposed by Article X, Section 7, of the Missouri Constitution. The Circuit Court of the City of St. Louis granted Gateway’s motion for summary judgment, and the Board…