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  5. 766 S.W.2d 443 (1989)
 

SOUTHWESTERN BELL TELEPHONE CO. INC. v. MAHN

No. 70750.

766 S.W.2d 443 (1989)

SOUTHWESTERN BELL TELEPHONE COMPANY, INC., and Union Electric Company, Inc., Plaintiffs/Appellants, v. Beth MAHN, Tax Collector of Jefferson County, Defendant/Respondent.

Supreme Court of Missouri, En Banc.

March 14, 1989.

Attorney(s) appearing for the Case

Francis X. Duda, Peter L. Clark, Ann E. Buckley, St. Louis, for plaintiffs/appellants.

John A. Schneider, Randall D. Sherman, Hillsboro, for defendant/respondent.

WELLIVER, Judge.

This is an appeal following the assessment and collection of ad valorem property taxes in the Hillsboro R-III School District (District). This appeal involves construction of a revenue law of the state of Missouri. We have exclusive jurisdiction. Mo. Const. art. V, § 3.

At issue here is whether § 164.021.21 prevents the District from using the $2.54 assessment rate for the 1986-1987 school year. The trial...

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