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TIBBS v. POPLAR BLUFF ASSOCIATES I, L.P.

No. SD 31385.

411 S.W.3d 814 (2013)

Marion TIBBS, Assessor Butler County, Missouri, Plaintiff-Respondent, v. POPLAR BLUFF ASSOCIATES I, L.P., Defendant-Appellant.

Missouri Court of Appeals, Southern District, Division Two.

Application for Rehearing and/or Transfer Denied January 31, 2013.

Attorney(s) appearing for the Case

Richard D. Dvorak , of Overland Park, KS, for Appellant.

Patricia L. Hughes , of Liberty, MO, for Respondent.

GARY W. LYNCH, J.

In 2005 and 2006, Poplar Bluff Associates I, L.P. ("PB Associates"), built a forty-unit housing complex, which included: twenty two-bedroom, two-bath units; twenty one-bedroom, one-bath units; eighty-five parking spaces and forty-four covered parking spaces; a community room; and an office. The complex was built at a total cost of $4,324,356. The Butler County Assessor ("the Assessor") determined the fair market value of the property to be $2,668...

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