ASSOCIATED INDUSTRIES v. STATE TAX COM'N

No. 68671.

722 S.W.2d 916 (1987)

ASSOCIATED INDUSTRIES OF MISSOURI, et al., Plaintiffs-Respondents/Cross-Appellants, v. STATE TAX COMMISSION OF MISSOURI, et al., Defendants-Appellants/Cross-Respondents. F. George ALBERTUS, et al., Plaintiffs-Respondents, v. STATE TAX COMMISSION OF MISSOURI, et al., Defendants-Appellants/Cross-Respondents, and Missouri Merchants & Manufacturers Association, Inc., Intervenor-Defendant/Cross-Appellant.

Supreme Court of Missouri, En Banc.

Rehearing Denied February 17, 1987.


Attorney(s) appearing for the Case

Richard L. Schnake, Jerry L. Redfern, Springfield, for plaintiffs-respondents/cross-appellants.

William L. Webster, Atty. Gen., Richard L. Weiler, Asst. Atty. Gen., Jefferson City, Thomas R. Schwarz, Jr., State Tax Com'n, Jefferson City, for defendants-appellants/cross-respondents.

Duane Benton, Harvey M. Tettlebaum, Jefferson City, for intervenor-defendant/cross-appellant.

John Buechner, James C. Owen, Manchester, for plaintiffs-respondents.

Steven L. Wright, Columbia, for amicus curiae, Mo. School Boards Assoc.


BLACKMAR, Judge.

Individual and corporate taxpayers filed a declaratory judgment action, challenging the constitutionality of § 137.016, RSMo Supp.1984 classifying as residential "all real property improved by a structure ... which contains not more than four dwelling units...." By reason of this classification, the involved property is assessed at 19% of its fair market value, whereas other rental property is classified in the general classification and assessed...

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