Mid-America Dairymen, Inc. v. Payne

ROBERT S. BARNEY, Judge.

Appellant Mid-America Dairymen, Inc. (Mid-America) filed a petition seeking a refund of overpayment of 1996 ad valorem taxes paid to Scott Payne, Collector of Revenue, Greene County, Missouri, (Collector) under protest. It averred that it was entitled to a tax abatement in the amount of $21,408.75 arising from its ownership and operation of two facilities located at 3233 and 3253 E. Chestnut Expressway in the City of Springfield, Greene County, Missouri. Mid-America is engaged in the business of manufacturing dairy products. The circuit court denied Mid-America’s…