J.H. BERRA CONST. CO., INC. v. HOLMAN

No. SC 86046.

152 S.W.3d 281 (2005)

J.H. BERRA CONSTRUCTION CO., INC., Appellant, v. Randy HOLMAN, Assessor for Jefferson County, Missouri, Respondent.

Supreme Court of Missouri, En Banc.

January 11, 2005.


Attorney(s) appearing for the Case

David L. Welsh, St. Louis, MO, for Appellant.

Robert Bilbrey, David P. Senkel, Hillsboro, MO, for Respondent.


PER CURIAM.1

J.H. Berra Construction Co., Inc., uses heavy equipment in its construction projects. On January 1, 2001, some of its equipment was located in Jefferson County, Missouri. The Jefferson County assessor assessed personal property tax against the value of the equipment. Berra contests the assessment. The state tax commission agreed with the assessor that the equipment was subject to taxation in Jefferson County. On judicial review...

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