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UNION ELEC. CO. v. ADAMS

No. ED 105477.

539 S.W.3d 779 (2017)

UNION ELECTRIC COMPANY, d/b/a/ Ameren Missouri, Petitioner/Appellant, v. Bob ADAMS, Assessor, Cape Girardeau County Missouri, Respondent.

Missouri Court of Appeals, Eastern District, Division Four.

Motion for Rehearing and/or Transfer to Supreme Court Denied December 19, 2017.

Attorney(s) appearing for the Case

FOR APPELLANT: William R. Price, Jr. , Timothy J. Tryniecki co-counsel, Cynthia M. Juedemann co-counsel, 7700 Forsyth Blvd, Suite 1800, St. Louis, Missouri 63105.

FOR RESPONDENT: Richard Reed , 136 East Michigan Ave, Suite 800, Kalamazoo, Michigan 49007.

OPINION

Ameren appeals the judgment of the circuit court affirming the State Tax Commission's valuation of Ameren's real and personal property for purposes of county tax assessments. We reverse and remand for a determination of value applying proper methodology.

Background

Ameren is a regulated...

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