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ABMEYER v. STATE TAX COM'N

No. 80353.

959 S.W.2d 800 (1998)

Donna L. ABMEYER, et al., Respondents, v. STATE TAX COMMISSION, et al., Appellants.

Supreme Court of Missouri, En Banc.

Rehearing Denied February 24, 1998.

Attorney(s) appearing for the Case

Jeremiah W. (Jay) Nixon, Atty. Gen., F. Martin Dajani, Douglas E. Nelson, Asst. Attys. Gen., Jefferson City, for Appellants.

Stephen P. Sokoloff, Phillip M. Britt, Kennett, for Respondents.

WHITE, Judge.

Section 137.115.1(1) requires that "each county assessor shall appraise, equalize, and adjust the assessed valuation of all real property located within his county in accordance with a two-year assessment and equalization maintenance plan approved by the state tax commission." If the commission and the county cannot agree on a plan, "then the differences shall be submitted to the circuit court of the county involved for final resolution...."

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