Attorney(s) appearing for the Case
Thomas R. Schwarz, Jr., Counsel State Tax Com'n of Missouri, Richard Wieler, Asst. Atty. Gen., Jefferson City, for appellants.
James C. Owen, Thomas W. McCarthy, III, Chesterfield, for respondents.
Supreme Court of Missouri, En Banc.
Respondents sought declaratory judgment to determine whether a 1986 State Tax Commission Advisory Order instructing county assessors to consolidate commonly owned dwelling units on contiguous properties in classifying real property as "commercial" or "residential" for purposes of tax assessment is a valid construction of § 137.016.1(1), RSMo 1986.1 The circuit court held...
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