QUINCY SOYBEAN CO., INC. v. LOWE

No. 55744.

773 S.W.2d 503 (1989)

QUINCY SOYBEAN COMPANY, INC., Plaintiff/Appellant, v. Birney LOWE, Assessor for the County of Audrain, Missouri, State Tax Commission of Missouri, Defendants/Respondents.

Missouri Court of Appeals, Eastern District, Northern Division.

June 30, 1989.


Attorney(s) appearing for the Case

John B. Morthland, Hannibal, for plaintiff/appellant.

Thomas I. Osborne, Audrain County Pros. Atty., Mexico, for defendants/respondents.


GRIMM, Judge.

In this tax assessment case, plaintiff, Quincy Soybean Company, Inc., appeals the 1985 assessed valuation of two of its properties. It contends that the State Tax Commission's order is "unsupported by competent and substantial evidence upon the record, is arbitrary, capricious or unreasonable, and involves an abuse of discretion." Finding to the contrary, we affirm.

Company owns two grain storage facilities in Audrain County, Missouri. On the...

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