Opinion handed down August 4, 2009.
Link to Mo. Sup. Ct. Opinion
I. Introduction
The Supreme Court of Missouri held that the State Tax Commission of Missouri could require a complaining taxpayer to provide evidence of the true market value of the properties in dispute, that the tax commission is not bound to accept the true market value originally calculated by the assessor, and that, while the assessor cannot advocate for a higher assessed value than the one he determined for the relevant assessment period, he is free to put forth evidence of higher true market value in defense of a discrimination claim.