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ROLLINGS v. SHIPMAN

No. ED 95275.

341 S.W.3d 777 (2011)

Dale L. ROLLINGS, Trustee of the Edward L. and Mary Lou Harris Charitable Remainder Annuity Trust, Respondent, v. Scott SHIPMAN, Assessor, St. Charles County, Missouri, Appellant.

Missouri Court of Appeals, Eastern District, Division Five.

May 24, 2011.

Attorney(s) appearing for the Case

Charissa L. Mayes , Assistant County Counselor, St. Charles, MO, for appellant.

John T. Shaw , Jonesburg, MO, for respondent.

PATRICIA L. COHEN, Judge.

Introduction

St. Charles County Assessor, Scott Shipman (the Assessor) appeals from the judgment of the Circuit Court of St. Charles County reversing the decision of the State Tax Commission of Missouri (the Commission). Dale Rollings (the Trustee) contends that the Commission's decision to assess an ad valorem tax on real property located in Wentzville, Missouri (the Property) is arbitrary, capricious, and unreasonable...

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