Legal Opinion
J.H. Berra Construction Co. v. Holman
Supreme Court of Missouri
Decided January 11, 2005No. SC 86046PublishedCited by 4 opinions
1Opinion of the Court
PER CURIAM. 1
J.H. Berra Construction Co., Inc., uses heavy equipment in its construction projects. On January 1, 2001, some of its equipment was located in Jefferson County, Missouri. The Jefferson County assessor assessed personal property tax against the value of the equipment. Berra contests the assessment. The state tax commission agreed with the assessor that the equipment was subject to taxation in Jefferson County. On judicial review, the circuit court agreed with the commission. That judgment is affirmed.
On appeal, this Court reviews the commission’s decision, rather than the trial…
2Cases cited4 opinions
- State Board of Registration for the Healing Arts v. McDonaghSupreme Court of Missouri · 2003
- Bi Go Markets, Inc. v. MortonSupreme Court of Missouri · 1992
- Be-Mac Transport Co. v. State Tax Commission of MissouriSupreme Court of Missouri · 1987
- Buchanan County v. State Tax CommissionSupreme Court of Missouri · 1966
3Cited by4 opinions
- Bateman v. RinehartSupreme Court of Missouri · 2013
- State Ex Rel. Mahn v. J.H. Berra Construction Co.Missouri Court of Appeals · 2008
- Amos v. CITY OF NOELMissouri Court of Appeals · 2009
- Crown-Diversified Industries, Corp. v. Jake Zimmerman, Assessor, St. Louis County, MissouriMissouri Court of Appeals · 2023