Union Elec. Co. v. Elfrink

Union Electric Company ("Taxpayer") appeals the decision of the State Tax Commission (the "Commission") affirming the 2013 assessment of Taxpayer's commercial property in Bollinger County (appeal SD34933) and Butler County (appeal SD34934).1 Taxpayer raises four points on appeal, which allege that the Commission erred in affirming the assessed valuation of Taxpayer's property because (1) "Assessor improperly applied the cost approach in valuing the property pursuant to RSMo § 137.115 by failing to apply depreciation[;]" (2) "the Commission effectively denied [Taxpayer] review of Assessor's…