The Missouri Gaming Company, d/b/a, Argosy Riverside Casino, Appellant, v. Betty Gregoire, Assessor for Platte County, Missouri, Respondent.

This slip opinion is subject to revision and may not reflect the final opinion adopted by the Court. Opinion Missouri Court of Appeals Western District Case Style: The Missouri Gaming Company, d/b/a, Argosy Riverside Casino, Appellant, v. Betty Gregoire, Assessor for Platte County, Missouri, Respondent. Case Number: 54171 Handdown Date: 03/24/1998 Appeal From: Circuit Court of Cole County, Hon. Byron L. Kinder Counsel for Appellant: Michael Newport Counsel for Respondent: Thomas Rynard Opinion Summary: None Citation: Opinion Author: PER CURIAM Opinion Vote: AFFIRMED. Hanna, P.J., Smart and Smith, J.J., concur. Opinion: ORDER The Missouri Gaming Company, d/b/a Argosy Riverside Casino (Argosy) has its place of business in Platte County. The Platte County assessor's office assessed Argosy's personal property, some of which Argosy believed was double assessed. Argosy appealed the assessor's decision to the Platte County Board of Equalization. The appeal was filed well past the time for appeal as set forth in Section 137.385, RSMo 1994. Argosy contends that it has a right of appeal pursuant to Section 138.100.2, RSMo 1994, and faults the assessor's office for its failure to file its appeal on time under Section 137.385, RSMo 1994, because the assessor's office sent it an incorrect notice. The matter was appealed to the State Tax Commission which held that Argosy was not double assessed and that Argosy had not filed its appeal timely. A memorandum explaining our decision has been furnished the parties. We affirm. Rule 84.16(b), V.A.M.R. Separate Opinion: None

This slip opinion is subject to revision and may not reflect the final opinion adopted by the Court.