State ex rel. Cassilly v. Riney, 60392
Decision Date | 25 January 1979 |
Docket Number | No. 60392,60392 |
Citation | 576 S.W.2d 325 |
Parties | STATE ex rel. J. David CASSILLY et al., Plaintiffs-Appellants-Respondents, v. James RINEY et al., Defendants-Respondents-Appellants, Francis M. Barnes, III, et al., Intervenors-Appellants. |
Court | Missouri Supreme Court |
John D. Ashcroft, Atty. Gen., Richard L. Wieler, Asst. Atty. Gen., Jefferson City, George W. Lang, II, Thomas W. Wehrle, Karen Weinhaus, Clayton, for defendants-respondents-appellants.
Martin W. O'Brien, Ballwin, Martin J. Bregman, Chestertown, for plaintiffs-appellants-respondents.
The question on this appeal is whether each owner of real estate in St. Louis County shall be compelled, By writ of mandamus, to bear his proper share of the cost of government, as against other owners of real estate in the county. We believe that each taxpayer should bear his proper share. However, we do not believe that mandamus should be utilized At this time.
The Circuit Court of St. Louis County, by way of writ of mandamus, ordered the Director of Revenue and Assessor of St. Louis County to assess all land in St. Louis County, not qualifying as agricultural or horticultural property, at thirty-three and one-third percent of its true value in money. The amended order of the Circuit Court reads, in part, as follows:
whereby assessments of real property in St. Louis County will be kept current on an annual basis.
The parties stipulated, in part, as follows:
Section 137.080, RSMo 1969, provides that all real estate shall be assessed annually.
Section 137.115, RSMo 1969 (as amended Laws 1973, p. 213, § 1), provides that the assessor in all counties of this state shall assess property "at thirty-three and one-third percent of its true value in money * * * ."
Section 138.030, RSMo 1969, provides that members of a county board of equalization have the power and the duty "to fairly and impartially equalize the valuation of all real estate * * * taxable by the county."
Section 138.410, RSMo 1969, places general supervision over all the assessing officers of this state and over county boards of equalization in the State Tax Commission. It reads as follows:
Article X, § 3 of the Constitution of Missouri requires that taxes "shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax." The Stipulation, supra, evidences the fact that this constitutional provision is being violated. It is apparent that taxes are not uniform as between new homes and homes not assessed since 1960.
However, we must conclude from the explicit provisions of § 138.410, supra, that the General Assembly intended that the State Tax Commission should be given first opportunity to enforce the "laws relating to the general property tax."
We are aware of the complexities of the property tax law and acknowledge the wisdom of the General Assembly in providing an administrative agency to deal with this specialized field. We note the words of Justice Weintraub in Switz v. Middletown Twp., 23 N.J. 580, 130 A.2d 15, 30 (1957), and believe they are particularly appropriate here:
We conclude that the State Tax Commission should be given first opportunity to resolve the assessment problem in St. Louis County. We note from the record in this case that the Commission is understaffed. However, constitutional rights are involved and we are confident the General Assembly will remedy that situation without delay. If the Commission does not act in St. Louis County within a reasonable time, mandamus against the Commission may be sought in this Court.
In State ex rel. Cranfill v. Smith, 330 Mo. 252, 256, 48 S.W.2d 891, 892, 893 (banc 1932), this Court said:
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