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HOPKINS v. ODOM

No. WD 31473.

619 S.W.2d 857 (1981)

Thomas T. HOPKINS and Janet S. Hopkins, Appellants, v. Benny C. ODOM, Collector, Respondent.

Missouri Court of Appeals, Western District.

June 30, 1981.

Attorney(s) appearing for the Case

Robert Ernest Gould, Kansas City, for appellants.

Joseph A. Hamilton, Pleasant Hill, and William N. Marshall, Harrisonville, for respondent.

Before KENNEDY, P. J., and SHANGLER and SOMERVILLE, JJ.

KENNEDY, Presiding Judge.

Plaintiffs Hopkins brought this action for the refund of 1977 and 1978 real estate taxes paid under protest, § 139.031, RSMo 1978, upon an 80-acre tract owned by them in Cass County.1 The basis for the claim is that agricultural property in Cass County was generally assessed for those years at a valuation of $55.50 per acre throughout the county, whereas their 80-acre tract was assessed at $125 per acre....

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