Crown Diversified Industries Corp. v. Jake Zimmerman, Assessor, St. Louis County, Missouri

Summary

The Court vacated the circuit court’s judgment and reinstated the State Tax Commission’s decision rejecting the taxpayers’ ratio-discrimination claims. It held that the actual assessment level must reflect the value ultimately establishing the taxpayer’s tax liability, that the evidence supported the Commission’s common-assessment analysis and finding that the disparity was not grossly excessive, and that the Commission did not abuse its discretion in limiting discovery. No separate opinion is included in the case record provided.