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LEBANON PROPERTIES I v. NORTH

No. 24276.

66 S.W.3d 765 (2002)

LEBANON PROPERTIES I, Lebanon Properties II, and Lebanon Properties III, Plaintiffs-Appellants, v. Johnny NORTH, Assessor, Laclede County, Missouri, Defendant-Respondent.

Missouri Court of Appeals, Southern District, Division Two.

February 5, 2002.

Attorney(s) appearing for the Case

Cathy Dean, Polsinelli, Shalton & Welte, Kansas City, for appellants.

Scott Ross, Zahnd, Ross & Thomson, L.L.P., Maryville, for respondent.

JOHN E. PARRISH, Judge.

Lebanon Properties I, Lebanon Properties II, and Lebanon Properties III are limited partnerships that own and operate certain government subsidized rental properties in Lebanon, Missouri. They are referred to herein, collectively, as "Lebanon Properties." Lebanon Properties appeals a circuit court judgment affirming assessments for tax years 1997 and 1998 by the State Tax Commission (the commission). As hereafter explained, this court finds...

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