ABC Fireproof Warehouse Co. v. Clemans

BLACKMAR, Judge.

On March 17, 1981, eighteen taxpayers filed a petition in the Circuit Court of Jackson County pursuant to § 139.031, RSMo (Supp.1982) to recover business personal property taxes paid under protest, naming as defendant Eugene P. Clemans, the Manager of the Division of Assessment and Collection for Jackson County. The petition charged unconstitutional discrimination in assessing business property at one-third of its true value while real estate is assessed at 18 to 22.5% of its true value.

The petition went on to state that the plaintiffs’ business personal property assessments…