Stanton v. Wal-Mart Stores, Inc.

RONALD R. HOLLIGER, Judge.

This appeal stems from a decision of the State Tax Commission (Commission) of Missouri rendered in a taxpayer appeal from the assessment of the value of real property. Wal-Mart Stores, Inc. (Wal-Mart) appeals from the judgment of the circuit court remanding the case to the Commission with directions to dismiss Wal-Mart’s appeal concerning its payment of property tax for the 1997 tax year and to vacate the Commission’s orders concerning the distribution of taxes paid. The sole issue on appeal is whether Wal-Mart properly paid its general property taxes under protest…