PERUQUE, LLC v. SHIPMAN

No. ED 96232.

352 S.W.3d 370 (2011)

PERUQUE, LLC, Appellant, v. Scott SHIPMAN, Assessor of St. Charles County, Missouri, Respondent.

Missouri Court of Appeals, Eastern District, Division One.

Motion for Rehearing and/or Transfer to Supreme Court Denied November 14, 2011.


Attorney(s) appearing for the Case

James P. Bick, Jr. , Sean M. Elam , St. Louis, MO, for appellant.

Charissa L. Mayes , St. Charles, MO, for respondent.


GARY M. GAERTNER, JR., Judge.

Introduction

Peruque, LLC (Peruque) appeals from the decision of the trial court affirming the State Tax Commission's (STC) decision in a tax assessment case. Peruque raises five points on appeal. We reverse and remand.

Background

Peruque's business is to develop raw land into buildable lots that can be sold to home builders. (LF 40) Pereque filed a subdivision plat in 2003 for the Carlton Glen...

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