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UNION ELEC. CO. v. ELFRINK

No. SD 34933, No. SD 34934.

544 S.W.3d 246 (2017)

UNION ELECTRIC COMPANY, d/b/a Ameren Missouri, Plaintiff-Appellant, v. Ronda ELFRINK, Assessor of Bollinger County, Missouri, Defendant-Respondent. Union Electric Company, d/b/a Ameren Missouri, Plaintiff-Appellant, v. Marion Tibbs, Assessor of Butler County, Missouri, Defendant-Respondent.

Missouri Court of Appeals, Southern District, Division One.

Motion for Rehearing and/or Transfer to Supreme Court Denied November 16, 2017.

Application for Transfer Denied January 23, 2018.

Attorney(s) appearing for the Case

Attorneys for Appellant: William Ray Price, Jr. , Timothy J. Tryniecki , and Cynthia M. Juedemann , ARMSTRONG TEASEDALE LLP, of St. Louis, Missouri.

Attorney for Respondents: Richard D. Reed , LEWIS REED & ALLEN, PC, of Kalamazoo, Michigan.

Union Electric Company ("Taxpayer") appeals the decision of the State Tax Commission (the "Commission") affirming the 2013 assessment of Taxpayer's commercial property in Bollinger County (appeal SD34933) and Butler County (appeal SD34934).1 Taxpayer raises four points on appeal, which allege that the...

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