Section 18 Appeal From Circuit Court

• Library: Tax Law 2009

In Affiliated Medical Transport, Inc. v. State Tax Commission of Missouri, 741 S.W.2d 25 (Mo. banc 1987), the Supreme Court held that, when an appeal from the circuit court involves “application” of a revenue law—entitlement to exemption from property taxes as interpreted by Franciscan Tertiary Province of Missouri, Inc. v. State Tax Commission of Missouri, 566 S.W.2d 213 (Mo. banc 1978)—rather than “construction” of a revenue law...