Industrial Development Authority of Kansas City v. State Tax Commission of Missouri

GAITAN, Presiding Judge.

This appeal involves the judicial review of a decision and order of the State Tax Commission (STC) in a property assessment appeal. The taxpayer, and appellant herein, is the Industrial Development Authority of Kansas City. The taxpayer claims that STC failed to equalize its property at the true and correct average level of assessment in Jackson County in that the STC's assessment was based on an appraisal ratio study instead of the sales ratio study advocated by appellant.

The appellant has stated three reasons it believes the STC and the trial court which upheld the…