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BAPTIST CHILDREN'S HOME v. TAX COM'N

No. 76003.

867 S.W.2d 510 (1993)

MISSOURI BAPTIST CHILDREN'S HOME, Appellant, v. STATE TAX COMMISSION OF MISSOURI, et al., Respondents.

Supreme Court of Missouri, En Banc.

December 21, 1993.

Attorney(s) appearing for the Case

Douglas A. Copeland, Stephen C. Hiotis, Clayton, for appellant.

John A. Ross, County Counselor, Dennis C. Affolter, Associate County Counselor, St. Louis County, Clayton, for respondents.

HOLSTEIN, Judge.

Plaintiff Missouri Baptist Children's Home (MBCH) owns commercial property in St. Louis County that has been leased as a K-Mart store since 1967. In 1989 the county assessor informed MBCH that the property's assessed valuation for that year would be $990,430.00, an increase of more than 100% over the previous assessed value. An initial appeal to the St. Louis County Board of Equalization was denied. § 138.180, RSMo Supp.1992. Review was...

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