IRON COUNTY v. STATE TAX COMMISSION

No. 52596.

437 S.W.2d 665 (1968)

IRON COUNTY, Missouri, and Selwyn Light, Assessor of Iron County, Missouri, (Plaintiffs) Respondents, v. STATE TAX COMMISSION of Missouri, Hunter Phillips, Carl E. Davis and J. Ralph Hutchison, Commissioners of the State Tax Commission of Missouri, the Ruberoid Company, a corporation, and City of Annapolis, Missouri, a municipal corporation, (Defendants) Appellants.

Supreme Court of Missouri, En Banc.

November 12, 1968.


Attorney(s) appearing for the Case

Urban Bergbauer, Pros, Atty. of Iron County, Ironton, Howard Elliott, Edward D. Weakley, Boyle, Priest, Elliott & Weakley, St. Louis, for respondents, Iron County and Selwyn Light.

Dick H. Woods, John K. Bestor, George E. Gibson, Stinson, Mag, Thomson, McEvers & Fizzell, Kansas City, for appellants, The Ruberoid Co., a Division of General Aniline & Film Corp., and the City of Annapolis.

Arnold Brannock, Jefferson City, for appellant, State Tax Commission.

Norman H. Anderson, Atty. Gen., Jefferson City, John H. Denman, Asst. Atty. Gen., amicus curiae, for defendants-appellants.

George S. Hecker, Shepley, Kroeger, Fisse & Hecker, St. Louis, amicus curiae, for Remmert-Werner, Inc.


FINCH, Judge.

This is an appeal from a judgment of the Circuit Court of Iron County overruling a decision by the State Tax Commission and restoring an assessment by the County Assessor of a leasehold interest of the Ruberoid Company (Ruberoid) in property owned by the City of Annapolis (City). We have jurisdiction because Iron County, a political subdivision, is a party and because construction of the revenue laws is involved.

Ruberoid and City entered into...

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