Xerox Corp. v. Travers, 58757
Decision Date | 10 November 1975 |
Docket Number | No. 58757,58757 |
Citation | 529 S.W.2d 418 |
Parties | XEROX CORPORATION, Appellant, v. John K. TRAVERS, Collector of Revenue, City of St. Louis, Missouri,Respondent. |
Court | Missouri Supreme Court |
Robert G. Brady, Michael B. McKinnis and Edward J. Lieberman, Bryan, Cave, McPheeters & McRoberts, St. Louis, for appellant.
James J. Wilson, Jack L. Koehr, James E. Crowe, St. Louis, for respondent.
This case involves tax assessments for the year 1972 on personal property belonging to appellant Xerox Corporation and leased to users in the City of St. Louis. The tax assessments are among those involved in Xerox Corporation, et al. v. State Tax Commission of Missouri, et al., 529 S.W.2d 413 (decided concurrently herewith). Respondent Travers is the Collector of Revenue in the City of St. Louis.
The controversy in this case arises from an apparent conflict between Sections 139.031, 138.430 and 536.110, RSMo 1969.
Section 139.031, RSMo 1969, reads as follows:
Section 138.430, Subsection 2, RSMo 1969, reads as follows:
Section 536.110, RSMo 1969, reads as follows:
The Board of Equalization in the City of St. Louis assessed equipment owned by Xerox Corporation and leased in the City of St. Louis. Xerox appealed from the Board of Equalization to the State Tax Commission.
On November 30, 1972, the State Tax Commission rendered its decision assessing appellant's tangible personal property situated in the City of St. Louis on January 1, 1972, at a value of $6,758,630.00. Appellant's leased equipment was valued at $6,715,415.00 and its office furniture and equipment at $43,215.00. The assessed value of appellant's leased equipment was calculated by multiplying its average gross monthly rental by forty and dividing the result by three. In December, 1972, appellant paid tangible personal property taxes in the amount of $379,497.07 to respondent Travers, as Collector of Revenue of the City of St. Louis, for the year 1972. Those taxes were based upon the State Tax Commission assessment of appellant's tangible personal property situated in the City of St. Louis. Appellant included with its payment a letter to respondent protesting such payment, stating the grounds upon which such protest was based and citing the laws upon which appellant relied in filing its protest. Pursuant to § 139.031, supra, respondent placed appellant's protested payment in a separate account to be held pending the final judicial determination of the issues upon which appellant's protest was based.
Appellant, within three months after the payment of its taxes under protest, filed, in the Circuit Court of Cole County, a suit seeking judicial review of the State Tax Commission assessment upon which appellant's tangible personal property taxes in the City of St. Louis were calculated. The Cole County Circuit Court entered a judgment reversing the decision of the Tax...
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B & D Inv. Co., Inc. v. Schneider
...the remedies available to a taxpayer against the imposition of invalid property taxes existing at the time of its adoption. Xerox Corp. v. Travers, 529 S.W.2d 418 (Mo. banc 1975). It must be construed taking into consideration the problems created by those remedies. Person v. Scullin Steel ......
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State ex rel. Crawford County R-II School Dist. v. Bouse, R-II
...1093(1) (1909) and is quoted below. 3 Our supreme court has described § 139.031 as "clear and unambiguous on its face." Xerox Corp. v. Travers, 529 S.W.2d 418, 422 (Mo. banc 1975). "Where the meaning of a statute is clear there is no occasion for its construction and the courts will apply i......
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...an early date, after enactment of § 139.031, the doctrine was held to be applicable to the remedy provided by that section. Xerox Corp. v. Travers, 529 S.W.2d 418 (Mo. banc 1975). It was subsequently reaffirmed in C & D Inv. Co. v. Bestor, 624 S.W.2d 835 (Mo. banc 1981). Also see State ex r......
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