CROWN DIVERSIFIED v. ST. LOUIS COUNTY

No. ED 101019

452 S.W.3d 226 (2014)

CROWN DIVERSIFIED HOLDINGS, LLC, Plaintiff/Appellant, v. ST. LOUIS COUNTY, MISSOURI, Assessor Jake Zimmerman and State Tax Commission of Missouri, Defendants/Respondents.

Missouri Court of Appeals, Eastern District, Division Two.

Filed: December 23, 2014.


Attorney(s) appearing for the Case

Thomas L. Caradonna , Lewis Rice & Fingersh, Jacqueline K. Graves , St. Louis, MO, for Appellant.

Emily A. Dodge , Assistant Attorney General, Jefferson City, MO, Paula J. Lemerman , Priscilla F. Gunn , Clayton, MO, for Respondents.


Introduction

In this dispute involving unpaid personal property taxes for tax years 2009 through 2011, Crown Diversified Holdings, LLC (Taxpayer) seeks a declaration that the State Tax Commission (STC) is required to apportion personal property taxes levied on its commercial aircraft, injunctive relief prohibiting...

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