Crown Diversified Industries Corp., et al. Missouri Cases

The St. Louis County Assessor appealed the circuit court's judgment, which had reversed the Missouri State Tax Commission's (STC) decision denying commercial property owners' discrimination claims. The Missouri Supreme Court vacated the circuit court's judgment and reinstated the STC's decision. The Court held that the actual assessment level for ratio discrimination claims is based on the assessed value that determines the property owner's actual tax liability, including reductions ordered by the Board of Equalization (BOE) or STC, thereby overruling *Zimmerman v. Mid-America Fin. Corp.* The Court also found the STC's findings on sales chasing and regressive assessments were supported by substantial evidence and that the STC did not abuse its discretion in denying discovery requests.