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MISSOURI GROWTH ASS'N v. STATE TAX COM'N

No. 81757.

998 S.W.2d 786 (1999)

STATE ex rel. MISSOURI GROWTH ASSOCIATION, et al., Relators/Respondents, v. STATE TAX COMMISSION, et al., Respondents/Appellants.

Supreme Court of Missouri, En Banc.

As Modified on Denial of Rehearing September 21, 1999.

Attorney(s) appearing for the Case

Don M. Downing, Gretchen Garrison, Peter W. Salsich, III, St. Louis, for Appellants.

James C. Owen, Katherine S. Walsh, James P. Gamble, St. Louis, for Respondents.

STEPHEN N. LIMBAUGH, Jr., Judge.

This is a mandamus action in which relators, Missouri Growth Association, et al.,1 seek to compel respondent, State Tax Commission (STC),2 to file its "final Order of Rulemaking" amending 12 CRS 30-4.010, the regulation that governs the valuation of all agricultural and horticultural land for the assessment of property taxes. Following judgment in favor of relators, the STC...

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