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RINEHART v. BATEMAN

No. WD 73954.

363 S.W.3d 357 (2012)

Cathy RINEHART, Assessor, Clay County, Missouri, Respondent, v. Robert and Donna BATEMAN, Appellants.

Missouri Court of Appeals, Western District.

February 21, 2012.

Attorney(s) appearing for the Case

Jonathan Sternberg , Kansas City, MO, for appellants.

Patricia L. Hughes , Liberty, MO, for respondent.

Before Special Division: JAMES E. WELSH, Presiding Judge, CYNTHIA L. MARTIN, Judge and GARY D. WITT, Judge.

CYNTHIA L. MARTIN, Judge.

Robert and Donna Bateman (collectively, the "Batemans") appeal from the judgment of the Clay County Circuit Court reversing the decision of the State Tax Commission (the "STC") finding that agriculturally classified property (the "Property")1 owned by the Batemans met the statutory requirements to be valued at its productive capability rather than at its fair market value.

We find the STC did not err in...

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