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BEELMAN TRUCK CO. v. STE. GENEVIEVE COUNTY

No. 74997.

861 S.W.2d 557 (1993)

BEELMAN TRUCK COMPANY, Appellant, v. STE. GENEVIEVE COUNTY BOARD OF EQUALIZATION, Respondent.

Supreme Court of Missouri, En Banc.

As Modified on Denial of Rehearing September 23, 1993.

Attorney(s) appearing for the Case

J. Kent Lowry, Mary D. Winter, Jefferson City, for appellant.

Terry R. Rottler, Ste. Genevieve, for respondent.

THOMAS, Judge.

This is an appeal from a de novo trial in the Circuit Court of Ste. Genevieve County concerning personal property taxes on tractor trucks and trailers assessed against Beelman Truck Company by the Ste. Genevieve County Assessor for the tax year 1991. Jurisdiction for this appeal is in this Court because it involves the construction of the revenue laws of this state.

Beelman Truck Company is a Delaware corporation that has its principal place...

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