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GRANDVIEW BANK AND TRUST CO. v. STATE TAX COM'N

No. WD 31796.

617 S.W.2d 109 (1981)

GRANDVIEW BANK AND TRUST COMPANY, Respondent-Plaintiff, v. STATE TAX COMMISSION of Missouri, Appellant-Defendant.

Missouri Court of Appeals, Western District.

May 19, 1981.

Attorney(s) appearing for the Case

R. Jay Ingraham, County Counselor, Michael F. Dandino, Associate County Counselor, Kansas City, for appellant-defendant.

Rodger J. Walsh, Robert C. Barry, Kansas City, for respondent-plaintiff.

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

SOMERVILLE, Presiding Judge.

The State Tax Commission of Missouri (Commission) appeals from a judgment of the Circuit Court of Jackson County reducing the 1977 assessed valuation of Grandview Bank and Trust Company's (Bank) banking house. Appellate jurisdiction of this court is questioned at the very outset.

The Bank contends that exclusive appellate jurisdiction of this appeal is vested in the Supreme Court because construction of a revenue law is involved...

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