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ST. LOUIS COUNTY v. STATE TAX COMMISSION

No. 58441.

515 S.W.2d 446 (1974)

ST. LOUIS COUNTY, Missouri, a body corporate and politic, Appellant, v. The STATE TAX COMMISSION of Missouri et al., and WLB Holding Company, a corporation, Respondents.

Supreme Court of Missouri, Division No. 2.

November 12, 1974.

Attorney(s) appearing for the Case

Thomas W. Wehrle, St. Louis County Counselor, James H. White, Associate County Counselor, Clayton, for appellant.

Hearnes, Padberg, Raack, McSweeney & Slater by Edward P. McSweeney, St. Louis, for respondent, WLB Holding Co.

HOUSER, Commissioner.

The question is the true value in money as of January 1, 1972 for state and county taxes of Sierra Vista, an apartment complex in north St. Louis County, and two adjoining tracts of land, all owned by WLB Holding Company. The assessor placed a valuation of $2,939,340 on the improvements and $693,030 on the land, for a total valuation of $3,632,370 as of January 1, 1972, resulting in an assessment (on the basis of one-third of its true value in...

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