Missouri Court of Appeals, Eastern District / Jun 30, 2023
Crown-Diversified Industries, Corp., et al., Respondent, vs. Jake Zimmerman, Assessor, St. Louis County, Missouri, Appellant.
Jake Zimmerman, Assessor for St. Louis County, appealed the circuit court's judgment that reversed the State Tax Commission's (STC) order concerning property tax assessments. Commercial property owners (Taxpayers) alleged discriminatory assessments after the 2017 reassessment. The circuit court had found the STC erred and remanded for retrial with directions. The appellate court reversed the circuit court, holding that the STC's decision rejecting the Taxpayers' discrimination claims was supported by competent and substantial evidence and that the STC did not abuse its discretion in discovery rulings, thereby reinstating the STC's original order.