RICK PARKER, ASSESSOR, REYNOLDS COUNTY, MISSOURI, Petitioner- Missouri Cases

Rick Parker, Assessor for Reynolds County, appealed the State Tax Commission's valuation of Doe Run Company's real property for tax purposes. The Assessor raised five points of error, primarily challenging the Commission's valuation methodologies and findings. The appellate court found serious briefing deficiencies but addressed the merits due to public interest, ultimately denying all of the Assessor's points. The court reversed the circuit court's judgment, which had reversed the Commission's decision, and remanded the case with instructions for the circuit court to affirm the Commission's decision.