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CITY OF ST. LOUIS v. STATE TAX COMMISSION

No. 57973.

505 S.W.2d 75 (1974)

CITY OF ST. LOUIS, a municipal corporation, and Raymond Bartunek, Assessor of the City of St. Louis, Appellants, v. STATE TAX COMMISSION of Missouri et al., Respondents, and International Business Machines Corporation, a corporation, Respondent.

Supreme Court of Missouri, Division No. 1.

February 11, 1974.

Attorney(s) appearing for the Case

Robert C. McNicholas, City Counselor, James J. Wilson, Associate City Counselor, St. Louis, for appellants City of St. Louis and Raymond Bartunek, Assessor of The City of St. Louis.

Fordyce, Mayne, Hartman, Renard, Stribling & Boedeker, Nelson W. Hartman, Harold A. Thomas, Jr., James D. Eckhoff, St. Louis, for respondent International Business Machines Corp.

John C. Danforth, Atty. Gen., Jefferson City, for respondents State Tax Commission of Mo., James Riney, Chairman, Carl E. Davis and Don G. Williams.

HOLMAN, Judge.

This is an appeal by the City of St. Louis and its assessor from a judgment affirming a decision of the State Tax Commission of Missouri which reduced the assessed valuation of certain tangible personal property of International Business Machines Corporation for the year 1971. This court has appellate jurisdiction because the issues involve a construction of the revenue laws of this state. Art. V., Section 3, Mo.Const., V.A.M.S.; Buff v. State Tax Commission...

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