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STATE EX REL. KANSAS CITY POWER v. McBETH

Nos. SC 90693, SC 90694.

322 S.W.3d 525 (2010)

STATE ex rel. KANSAS CITY POWER & LIGHT CO., Relator, v. The Honorable Gerald D. McBETH, Respondent. State ex rel. Lisa Pope, in her official capacity as Platte County Assessor, Relator, v. The Honorable Gerald D. McBeth, Respondent.

Supreme Court of Missouri, En Banc.

September 21, 2010.

Attorney(s) appearing for the Case

Todd P. Graves and Edward D. Greim , Graves Bartle Marcus & Garrett PC, Kansas City, James W. Farley , Law Office of James W. Farley, Platte City, William G. Riggins and Heather Humphrey , Kansas City Power & Light Co., Kansas City, for KCPL.

John R. Shank and Ryan J. Springer , Gunn, Shank & Stover PC, Kansas City, for assessor.

Edward D. Robertson Jr. , Mary D. Winter and Anthony L. DeWitt , Bartimus, Frickleton, Robertson & Gorny PC, Jefferson City, and Gary L. Myers , Law Offices of Gary L. Myers, St. Joseph, for the school district and taxpayers.

WILLIAM RAY PRICE, JR., Chief Justice.

I. Introduction

West Platte R-2 School District and two individual taxpayers in Platte County (collectively "plaintiffs") filed suit against the Platte County assessor, Lisa Pope, over her property tax assessment of two power plants owned by Kansas City Power & Light Co. ("KCPL"). KCPL intervened, and the assessor and KCPL filed motions to dismiss, arguing that the plaintiffs...

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