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TWELVE OAKS MOTOR INN, INC. v. STRAHAN

No. 25066.

96 S.W.3d 106 (2003)

TWELVE OAKS MOTOR INN, INC., Complainant-Appellant, v. James STRAHAN, Assessor for Taney County, Missouri, Respondent-Respondent.

Missouri Court of Appeals, Southern District, Division Two.

January 28, 2003.

Attorney(s) appearing for the Case

C. Ronald Baird and J. Matthew Miller, Baird, Lightner, Millsap & Kollar, P.C., Springfield, MO, for Appellant.

William McCullah, Special County Counselor, Forsyth, MO, for Respondent.

JAMES K. PREWITT, Presiding Judge.

Twelve Oaks Motor Inn, Inc. ("Twelve Oaks") appeals from a decision of the Missouri State Tax Commission ("Commission") determining that Twelve Oaks received adequate notice of an increase in assessed property value for 1999 and that the 1999 tax assessment was not properly before the Commission due to Twelve Oaks' failure to appeal the assessment to the Board of Equalization ("Board") or the Commission during the required time period...

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