BRANSON PROPERTIES v. DIRECTOR OF REVENUE

No. SC 84948.

110 S.W.3d 824 (2003)

BRANSON PROPERTIES USA, L.P., Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

July 29, 2003.


Attorney(s) appearing for the Case

Richard E. Lenza, David N. Zimmerman, Kansas City, for Appellant.

Jeremiah W. (Jay) Nixon, Atty. Gen., Victorine R. Mahon, Asst. Atty. Gen., for Respondent.


DUANE BENTON, Judge.

The Administrative Hearing Commission denied a tax exemption to Branson Properties USA ("BPU"). Because the petition for review involves construction of the revenue laws, this Court has exclusive appellate jurisdiction. Mo. Const. art. V, sec. 3. Affirmed.

I.

BPU substantially upgraded an amusement park with 30 rides—including a roller coaster, carousel, go-carts, bumper-cars, and Ferris wheel. BPU purchased these...

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