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BATEMAN v. RINEHART

No. SC 92486.

391 S.W.3d 441 (2013)

Robert and Donna BATEMAN, Appellants, v. Cathy RINEHART, Assessor, Respondent.

Supreme Court of Missouri, En Banc.

February 26, 2013.

Attorney(s) appearing for the Case

Jonathan Sternberg of Jonathan Sternberg, Attorney, PC in Kansas City, for the Batemans.

Patricia L. Hughes , Clay County counselor's office in Liberty, for the Assessor.

GEORGE W. DRAPER III, Judge.

Robert and Donna Bateman (hereinafter, "Taxpayers") appeal from the circuit court's judgment affirming the State Tax Commission's (hereinafter, "STC") classification of their property as commercial and assessing taxes accordingly. The STC's application of the factors set forth in section 137.016.5, RSMo 20001 to Taxpayers' property was supported by substantial and competent evidence in the record. The judgment...

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