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JOHNSON v. SPRINGFIELD SOLAR 1, LLC

No. SC 99441.

648 S.W.3d 101 (2022)

Brent JOHNSON, in His Official Capacity as the Assessor for Greene County, Missouri and Greene County, Missouri, Appellants, v. SPRINGFIELD SOLAR 1, LLC, Respondent, v. Allen Icet, in His Official Capacity as the Collector for Greene County, Missouri, Appellant.

Supreme Court of Missouri, en banc.

Opinion issued August 9, 2022.

Attorney(s) appearing for the Case

The county and its assessor were represented by Aaron M. Klusmeyer and N. Austin Fax of Lowther Johnson Attorneys at Law LLC in Springfield, (417) 866-7777.

Springfield Solar was represented by Zachary R. McMichael of Capes, Sokol, Goodman & Sarachan PC in St. Louis, (314) 721-7701.

Greene County, Missouri, and its Assessor appeal the circuit court's judgment that the solar energy system owned by Springfield Solar 1, LLC, (the "Equipment") was tax-exempt as a "solar energy system not held for resale" pursuant to section 137.100(10).1 Because the Missouri Constitution does...

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