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  5. 674 S.W.2d 81 (1984)
 

STATE EX REL. THOMPSON v. OSAGE OUTDOOR AD.

No. WD 34062.

674 S.W.2d 81 (1984)

STATE of Missouri ex rel. Delford THOMPSON, Collector of Revenue In and For the COUNTY OF SALINE, Respondent, v. OSAGE OUTDOOR ADVERTISING, INC., A Corporation, Appellant.

Missouri Court of Appeals, Western District.

Motion for Rehearing and/or Transfer to Overruled and Denied July 3, 1984.

Application to Transfer Denied September 11, 1984.

Attorney(s) appearing for the Case

Alex Bartlett, Bartlett, Venters & Pletz, P.C., Jefferson City, for appellant.

William A. Peterson, Pros. Atty., Marshall, for respondent.

Ulysses Clayborn, Michael F. Dandino, Legal Counsel, Jackson County, Kansas City, for respondent.

Before SOMERVILLE, P.J., and CLARK and BERREY, JJ.

Motion for Rehearing and/or Transfer to Supreme Court Overruled and Denied July 3, 1984.

CLARK, Judge.

Osage Outdoor Advertising, Inc. appeals from a judgment entered against it by the trial court in a suit brought by the Collector of Revenue for Saline County to recover delinquent personal property taxes. The question posed is whether state and local taxes may be levied pursuant to an assessment against billboards as tangible personal property.

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