HESS CONST. CO. v. STATE TAX COM'N

No. 39965.

579 S.W.2d 645 (1979)

HESS CONSTRUCTION CO., a Corporation, Plaintiff-Respondent, v. STATE TAX COMMISSION of Missouri, Defendant-Appellant.

Missouri Court of Appeals, Eastern District, Division Four.

Motion for Rehearing and/or Transfer Denied March 16, 1979.

Application to Transfer Denied May 17, 1979.


Attorney(s) appearing for the Case

Thomas W. Wehrle, George W. Lang, II, Assoc. County Counselor, Karen Weinhaus, Clayton, for defendant-appellant.

David R. Hess, Clayton, for plaintiff-respondent.


Motion for Rehearing and/or Transfer to Supreme Court Denied March 16, 1979.

CRIST, Judge.

State Tax Commission appeals order of the Circuit Court of the County of St. Louis reversing and remanding for rehearing the Commission's decision regarding assessments on two adjacent parcels of real estate. We affirm.

The two improved parcels in issue are owned by Hess Construction Company, respondent and taxpayer herein. Hess challenges the 1976 assessed valuations...

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