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ROLLA APARTMENTS v. STATE TAX COM'N

No. 16541.

797 S.W.2d 781 (1990)

ROLLA APARTMENTS/OVERALL CONSTRUCTION INDUSTRIES, INC., Plaintiff-Respondent, v. STATE TAX COMMISSION, Defendant-Appellant.

Missouri Court of Appeals, Southern District, Division One.

Motion for Rehearing or Transfer Denied September 26, 1990.

Application to Transfer Denied November 20, 1990.

Attorney(s) appearing for the Case

Ronald D. White, Williams, Robinson, Turley, Crump & White, Rolla, Joseph W. Rigler, Salem, for defendant-appellant.

Jerome Wallach, St. Louis, for plaintiff-respondent.

PARRISH, Judge.

This is an appeal from a circuit court judgment entered pursuant to § 536.140.51 following judicial review of an order of the State Tax Commission of Missouri. Overall Construction Industries, Inc., a Missouri not-for-profit corporation, owns and operates real estate in Phelps County, Missouri, known as Rolla Apartments. The corporation (hereafter referred to as "Rolla Apartments") appealed an assessment of its property...

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