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ABC FIREPROOF WAREHOUSE CO. v. CLEMANS

No. 64738.

658 S.W.2d 28 (1983)

ABC FIREPROOF WAREHOUSE CO., et al., Appellants, v. Eugene CLEMANS, Respondent.

Supreme Court of Missouri, En Banc.

October 18, 1983.

Attorney(s) appearing for the Case

Stephen B. Strayer, Joseph J. Mulvihill, Kansas City, for appellants.

Michael F. Dandino, John B. Williams, Kansas City, for respondent.

BLACKMAR, Judge.

On March 17, 1981, eighteen taxpayers filed a petition in the Circuit Court of Jackson County pursuant to § 139.031, RSMo (Supp.1982) to recover business personal property taxes paid under protest, naming as defendant Eugene P. Clemans, the Manager of the Division of Assessment and Collection for Jackson County. The petition charged unconstitutional discrimination in assessing business property at one-third of its true value while real estate...

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