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GREEN TREE FARM, INC. v. DIRECTOR OF REVENUE

No. WD 57193.

10 S.W.3d 220 (2000)

GREEN TREE FARM, INC., Appellant, v. DIRECTOR OF REVENUE, Respondent.

Missouri Court of Appeals, Western District.

February 1, 2000.

Attorney(s) appearing for the Case

Clinton B. Roberts, Farmington, for appellant.

Jeremiah W. (Jay) Nixon, Atty. Gen., Alana Barragan-Scott, Asst. Atty. Gen., Jefferson City, for respondent.

Before Presiding Judge LAURA DENVIR STITH, Judge VICTOR C. HOWARD and Judge THOMAS H. NEWTON.

LAURA DENVIR STITH, Presiding Judge.

Appellant Green Tree Farm, Inc. (Green Tree) appeals from a decision of the Administrative Hearing Commission (the AHC) finding it liable for yield tax in the amount of $12,900.00 on certain property owned by it. The AHC found that the property lost its forest cropland status once, with Green Tree's permission, a lumber company began harvesting trees on the property, and that under Section 254.1601...

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