Southwestern Bell Telephone Co. v. Feuerstein

SEILER, Judge.

This case is a consolidation of two appeals brought by school districts in St. Charles County, Missouri, contesting the order of the trial court which compelled them to return certain property taxes paid under protest by plaintiffs to the county. We have jurisdiction because our decision turns on the construction to be given Sec. 137.073, RSMo 1969, V.A.M.S.,1 a revenue law of this state, Art. V, Sec. 3, Mo.Const.1945, V.A.M.S.

The facts are presented by the stipulations of the parties. In 1972, the total assessed valuation of real property in St. Charles County was increased…