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BIALECKE v. BAUER

No. 60779.

581 S.W.2d 35 (1979)

Edward P. BIALECKE et al., and John Alberti et al., Plaintiffs-Appellants, v. Robert BAUER et al., Defendants-Respondents.

Supreme Court of Missouri, En Banc.

May 17, 1979.

Attorney(s) appearing for the Case

Sherwood R. Volkman, St. Louis, for plaintiffs-appellants.

Linda Robinson, Asst. Pros. Atty., Ronald L. Boggs, St. Charles, for defendants-respondents.

SEILER, Judge.

This appeal is before us because it involves construction of a revenue statute. Mo.Const. art. V, § 3.

Section 137.090, RSMo 1969, provides as follows:

"All tangible personal property of whatever nature and character situate in a county other than the one in which the owner resides shall be assessed in the county where the owner resides, except that houseboats, cabin cruisers and automobile trailer houses used for lodging shall...

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