O'FLAHERTY v. STATE TAX COM'N

No. 66890.

698 S.W.2d 2 (1985)

John O'FLAHERTY and Jackson County, Missouri, Appellants, v. STATE TAX COMMISSION, Respondent.

Supreme Court of Missouri, En Banc.

October 16, 1985.


Attorney(s) appearing for the Case

Jay Haden, John B. Williams, Michael F. Dandino, Kansas City, for appellants.

Jerome Wallach, Cathy Steele, St. Louis, for respondent.


BLACKMAR, Judge.

Paccar, Inc. is a manufacturer of trucks and mining equipment. Its products are custom made. At issue is the valuation of its parts inventory in Jackson County, Missouri for purposes of ad valorem taxation for the year 1982.

The appellant, Manager of the Division of Property of Jackson County assessed Paccar's inventory at $11,025,510 for 1982, thus indicating a "true value in money" of $33,109,640...

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