ALGONQUIN GOLF CLUB v. STATE TAX COM'N

No. ED 87894.

220 S.W.3d 415 (2007)

ALGONQUIN GOLF CLUB, Golf Club Inv. Co., Bogey, Inc., Forest Hills Golf & Country Club, Log Cabin Club, St. Louis Country Club, Old Warson Country Club, Sunset Country Club and Westwood Country Club, Appellants, v. STATE TAX COMMISSION of Missouri and Philip A. Muehleheausler, Assessor of St. Louis County, Respondents.

Missouri Court of Appeals, Eastern District, Division Two.

Motion for Rehearing and/or Transfer Denied April 23, 2007.

Application for Transfer Denied May 29, 2007.


Attorney(s) appearing for the Case

Byron E. Francis, Cynthia A. Petracek, St. Louis, MO, for Appellant.

Paula J. Lemerman, County Counselor Office, Clayton, MO, for Respondent.


Motion for Rehearing and/or Transfer to Supreme Court Denied April 23, 2007.

GEORGE W. DRAPER III, Presiding Judge.

Algonquin Golf Club, et al., (hereinafter, "the Clubs") appeal from the trial court's judgment affirming the State Tax Commission's (hereinafter, "the STC") classification of certain portions of private golf courses and country clubs owned by the Clubs as commercial property. The Clubs raise one issue on appeal, challenging the classification...

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