Sandy Rothschild v. State Tax Commission

Respondents sought declaratory judgment to determine whether a 1986 State Tax Commission Advisory Order instructing county assessors to consolidate commonly owned dwelling units on contiguous properties in classifying real property as "commercial" or "residential" for purposes of tax assessment is a valid construction of 137.016.1(1), RSMo 1986. The circuit court held that 137.016.1(1) "shall be interpreted so that a structure . . . which contains not more than four dwelling units, regardless of the ownership or location of the property, is residential property." The Tax Commission appeals, asserting that the statute should be construed to subclassify as "commercial" any real property owned by a taxpayer which is contiguous, in the same lot, block, or section, and which contains more than four dwelling units, without regard to the number of structures. This cause, involving construction of revenue laws, falls within our original appellate jurisdiction. Mo. Const. art. V, 3. We affirm.