Bateman v. Rinehart
Annotate this CaseIn 2001, Taxpayers bought two parcels located within a residential subdivision that was zoned residential. In 2009, the county assessor reclassified the property from residential to agricultural. The assessor assumed a commercial use on the property and thus valued it as commercial. The county board of equalization affirmed the assessor's determinations. Taxpayers appealed to the State Tax Commission (STC). A hearing officer found the appropriate classification for the property was commercial and that it should be assessed at the commercial rate as opposed to the agricultural rate. The STC affirmed the hearing officer's decision. The circuit court affirmed the STC's decision as being supported by competent and substantial evidence. The Supreme Court affirmed, holding that the STC's application of the factors set forth in Mo. Rev. Stat. 137.016.5 to Taxpayers' property was supported by substantial and competent evidence in the record.
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.