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Administrative-Tax Assessment-Governing Statute

Staff Report//April 29, 2026//

Administrative-Tax Assessment-Governing Statute

Staff Report//April 29, 2026//

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Plaintiffs appealed the trial court’s judgment affirming the state tax commission’s valuation of a hotel within an airport’s boundaries. The trial court ruled that the statute governing the hotel’s valuation was constitutional.

Where plaintiffs lacked standing to challenge the assessment because they were either intervening to seek review of a third party’s tax assessment rather than asserting their own rights or were a political actor that had no due process or equal protection rights, the trial court correctly rejected plaintiffs’ challenge to the hotel’s valuation.

Judgment is affirmed.

Cox v. Grady Hotel Investments, LLC (MLW No. 84663/Case No. SC101131 – 19 pages) (Supreme Court of Missouri, Russell, J.) Appealed from circuit court, Platte County, Benton, J. (Stephen E. Magers, Platte City and Kevin Mason, Kansas City for appellants) (Peter A. Corsale, Town & Country for respondent)


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