ALPHA ONE PROPERTIES v. STATE TAX COM'N

No. 76768.

887 S.W.2d 390 (1994)

ALPHA ONE PROPERTIES, INC., et al., Appellants, v. STATE TAX COMMISSION OF MISSOURI, et al., Respondents.

Supreme Court of Missouri, En Banc.

November 22, 1994.


Attorney(s) appearing for the Case

James C. Owen, Thomas W. McCarthy, III, Chesterfield, David J. Newburger, St. Louis, for appellants.

W.B. Tichenor, R. Randall Turley, Jefferson City, John A. Ross, County Counselor, Edward W. Corrigan, Asst. County Counselor, St. Louis County, Clayton, for respondents.

Shulamith Simon, St. Louis, for amicus curiae Home Builders Ass'n of Greater St. Louis.

Michael Waxenberg, St. Louis, for amicus curiae St. Louis Apartment Ass'n.

James Rittenbaum, St. Louis, for amicus curiae Gershman Inv. Corp. and Cent. West End Bank.

Thomas E. Tueth, Thomas F. Schlafly, Celynda L. Brasher, St. Louis, for amicus curiae Parkway School Dist. and Rockwood School Dist.

Rebecca C. Steward, Eugene J. Hanses, Jr., St. Louis, for amicus curiae Dennis Hill, Assessor for City of St. Louis.

Stephen A. Martin, Stephanie Karr Gastmann, Harold A. Ellis, St. Charles, for amicus curiae St. Charles County.


COVINGTON, Chief Justice.

Kenneth D. Morton, assessor for the County of Saint Louis, assessed certain property owned by taxpayers Alpha One Properties, Inc., and Richard Fine as commercial rather than residential property. The taxpayers appealed the assessments to the State Tax Commission, where the appeals were consolidated. The State Tax Commission ruled that the property was properly classified as commercial. The circuit court affirmed the commission. This appeal...

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