BROOKSIDE ESTATES v. STATE TAX COM'N

No. 75195.

849 S.W.2d 29 (1993)

BROOKSIDE ESTATES, et al., Appellants, v. STATE TAX COMMISSION OF MISSOURI, et al., Respondents.

Supreme Court of Missouri, En Banc.

March 23, 1993.


Attorney(s) appearing for the Case

Michael B. McKinnis, Lisa Demet Martin, St. Louis, for appellants.

R. Randall Turley, Aimee Smashey, Jefferson City, for respondents.


ROBERTSON, Chief Justice.

Here we consider whether properties improved with concrete mobile home pads qualify as residential property pursuant to Section 137.016.1(1), RSMo 1986, for purposes of ad valorem taxation. Our jurisdiction is founded on Article V, Section 3 of the Constitution vesting exclusive appellate jurisdiction in this Court where construction of the revenue laws is required.

We affirm the judgment of the trial court, holding that the property...

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