[DOWNLOAD] "State Missouri v. State Tax Commission" by En Banc Supreme Court of Missouri * eBook PDF Kindle ePub Free
eBook details
- Title: State Missouri v. State Tax Commission
- Author : En Banc Supreme Court of Missouri
- Release Date : January 14, 1977
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 62 KB
Description
Relator school districts contend they are entitled to intervene as parties respondent in tax assessment cases before the State
Tax Commission and sought mandamus in the circuit court accordingly. Their petition was dismissed and they have appealed.
Jurisdiction over this appeal is doubtful; appellants assert that the Court's jurisdiction is based upon the need in this
case for a construction of the revenue laws, under Mo. Const. art V, § 3. Respondents contend that the issue presented
is a procedural question and that appellants' assertion of jurisdiction is misplaced, but nonetheless urge the Court to take
jurisdiction because of the general interest and importance of the question, as well as the urgency interposed by a delay
in tax assessment and distribution of revenue to the appellant school districts. This case was advanced on the Court's docket
on motion and the tax appeal proceedings below were stayed pending the outcome of this appeal. We therefore will retain and
decide the case rather than go through the time-consuming procedure of sending the case to the court of appeals and then transferring
it back prior to opinion. Foremost-McKesson, Inc. v. Davis, 488 S.W.2d 193 (Mo. banc 1972). Various property owners instituted proceedings before the State Tax Commission to appeal tax assessments for 1977 and 1978
made by the assessor of St. Louis County. These appeals were filed on August 16, 1978 and August 24, 1978. On October 25,
1978, the Brentwood, Clayton, Mehlville R-9, and Ritenour School Districts ("School districts") filed motions to intervene
in the tax appeals. On December 11, 1978, the State Tax Commission ruled that the school districts' motions to intervene were
untimely, citing its rule 12 C.S.R. 30-2.050, which requires that motions to intervene be filed within thirty days of the
institution of proceedings to review assessments. On December 19, 1978, appellant school distrticts filed a petition for alternate
and absolute writ of mandamus and the circuit court issued the alternate writ of mandamus against the State Tax Commission.
After respondents filed their return and motions to quash, relators filed their reply, and following oral arguments, the court
quashed its alternate writ of mandamus on February 15, 1979, based upon a finding that the writ was improvidently issued and
dismissed the petition.