Zimmerman v. Missouri Bluffs Golf Joint Venture

LAWRENCE E. MOONEY, Presiding Judge.

Appellants/Cross-Respondents, Whit-walt Joint Venture, Bogey Hills Golf and Country Club, and Missouri Bluffs Golf Joint Venture (collectively referred to as “Country Clubs”), appeal from the decision of the State Tax Commission (“Commission”) affirming the Chief Hearing Officer’s ruling that all land at issue in the case should receive a residential classifica*909tion and all improvements should be assigned a commercial classification. Country Clubs argue the Commission erred in affirming the commercial classification of the improvements because: (1) such…