Associated Industries of Missouri v. State Tax Commission
Missouri Supreme Court
722 S.W.2d 916 (1987)
- Written by Tammy Boggs, JD
Facts
Under the Missouri Constitution, three subclasses of real property were permitted for purposes of taxation: (1) residential, (2) agricultural, and (3) other property, including commercial and industrial property. By statute, residential property was defined to mean property that contained no more than four dwelling units, and as a result, certain apartment complexes were classified as commercial property, while others were classified as residential. Thereafter, the legislature assessed property taxes, with different tax rates for each subclass of property. Commercial property was taxed at a higher rate than residential property. A group of individual and corporate taxpayers (plaintiffs) sued the State Tax Commission (defendant), challenging the constitutionality of the classification statute on due-process and equal-protection grounds. The trial court held that the statute violated the constitution. The state appealed.
Rule of Law
Issue
Holding and Reasoning (Blackmar, J.)
Concurrence (Robertson, J.)
Dissent
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