David Cox, Assessor, Platte County, Missouri Missouri Cases

Edward J. and Patricia A. Crowell appealed a Platte County Circuit Court judgment that affirmed a decision by the Missouri State Tax Commission. The Commission had rejected the Crowells' claim that the 2015 assessment of their property was discriminatory. The appellate court affirmed the circuit court's judgment, finding the Commission's decision was based on substantial evidence and was not arbitrary, capricious, unreasonable, or unlawful. The court held that the Crowells lacked standing to challenge the 2008 assessment and failed to present sufficient evidence to prove their discrimination claim for the 2015 assessment.