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  5. 852 S.W.2d 376 (1993)
 

EQUITABLE LIFE ASSUR. SOC. v. TAX COM'N

Nos. 62286 & 61574.

852 S.W.2d 376 (1993)

EQUITABLE LIFE ASSURANCE SOCIETY OF the UNITED STATES/MARRIOTT HOTELS, INC., Appellant/Cross Respondent, v. STATE TAX COMMISSION OF MISSOURI, et al., Kenneth D. MORTON, Assessor for St. Louis County, Missouri, Respondent/Cross Appellant, v. STATE TAX COMMISSION OF MISSOURI, et al., Defendants/Respondents.

Missouri Court of Appeals, Eastern District, Division Four.

Motions for Rehearing and/or Transfer Denied May 18, 1993.

Attorney(s) appearing for the Case

Jerome Wallach, Cathy Steele, St. Louis, for appellant/cross-respondent.

Dennis C. Affolter, Clayton, for respondent/cross appellant.

Richard L. Wieler, Jefferson City, for defendants/respondents.

Motions for Rehearing and/or Transfer to Supreme Court Denied May 18, 1993.

CRAHAN, Judge.

These are consolidated appeals from separate decisions of the State Tax Commission of Missouri ("Commission") relating to the valuation and assessment of real property located in St. Louis County, Missouri, commonly known as the St. Louis Marriott Hotel ("the property") for the year 1984.1 Kenneth D. Morton, St. Louis County Assessor ("Assessor...

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