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SHIPMAN v. DOMINION HOSPITALITY

No. SC 85905.

148 S.W.3d 821 (2004)

Scott SHIPMAN, St. Charles County Assessor, Appellant, v. DOMINION HOSPITALITY, Respondent.

Supreme Court of Missouri, En Banc.

Rehearing Denied December 7, 2004.

Attorney(s) appearing for the Case

Charissa L. Mayes, Office of St. Charles County Counselor, St. Charles, for Appellant.

James P. Gamble, St. Louis, for Respondent.

PER CURIAM.

The St. Charles County Assessor ("assessor") appeals a judgment of the circuit court affirming a decision of the State Tax Commission ("STC") to set aside the assessor's commercial classification of real property located in St. Charles, Missouri, known as TownePlace Suites — Marriott ("property"). The STC reclassified the property as "mixed-use," sixty percent residential and forty percent commercial, and assessed the property at $416,810 residential...

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