Cuivre River Electric Cooperative, Inc. v. State Tax Commission

ROBERTSON, Judge.

Cuivre River Electric Cooperative, Inc., (Cuivre River) sought a declaratory judgment that an order of the State Tax Commission (the Commission) directing all assessing officers and county boards of equalization to classify and assess the installed poles, wires, transformers, substations, and other operating property of Rural Electric Cooperatives as real property for taxing purposes exceeded the Commission’s authority. Cuivre River also averred that if the Commission’s order did not exceed its authority, the order erroneously interpreted Section 137.010(3), RSMo 1986. The…