This slip opinion is subject to revision and may not reflect the final opinion adopted by the Court. Opinion Missouri Court of Appeals Eastern District Case Style: Jefferson Associates Limited Partnership, Appellant, v. State Tax Commission, et al., Respondents. Case Number: 72279 Handdown Date: 04/14/1998 Appeal From: Circuit Court of St. Louis County, Hon. Patrick Clifford Counsel for Appellant: Timothy Tryniecki and Jeffery McPherson Counsel for Respondent: John A. Ross, Dennis Affolter and Edward Corrigan Opinion Summary: None Citation: Opinion Author: PER CURIAM Opinion Vote: AFFIRMED. Crane, P.J., Rhodes Russell and J. Dowd, J.J., concur. Opinion: ORDER This is an appeal from the judgment of the Circuit Court of St. Louis County affirming the State Tax Commission's classification of its apartment complex under section 137.016(3) RSMo 1994 as commercial property for real estate tax purposes for the 1994 tax year. The order of the administrative agency is supported by competent and substantial evidence. No error of law appears. An opinion reciting the detailed facts and restating the principles of law would have no precedential value. However, the parties have been furnished with a memorandum, for their information only, setting forth the facts and reasons for this order. The judgment is affirmed pursuant to Rule 84.16(b). Separate Opinion: None This slip opinion is subject to revision and may not reflect the final opinion adopted by the Court.