SOUTHWESTERN BELL TEL. CO. v. MITCHELL

No. 62474.

631 S.W.2d 31 (1982)

SOUTHWESTERN BELL TELEPHONE COMPANY, et al., Appellants, v. James P. MITCHELL, Director of Revenue, Jackson County, et al., Respondents, v. CENTRAL SCHOOL DISTRICT NO. 38, et al., Intervenors-Respondents, v. CITY OF KANSAS CITY, Missouri, Intervenor-Respondent.

Supreme Court of Missouri, En Banc.

April 6, 1982.


Attorney(s) appearing for the Case

Joe M. Williams, Deputy Co. Counselor, D. Book Bartlett, Aaron A. Wilson, City Atty., John F. Ingraham, Asst. City Atty., Kansas City, Rufus Burrus, Wm. C. Paxton and Steven C. Block, Independence, Donald C. Earnshaw, Lees Summit, for defendantsrespondents.

David M. Claycomb, Donald C. Bollard, III, Irwin E. Blond and Stephen G. Mitchell, F. Michael Seltzer, L. B. Seck, John W. Kelly, Jr., Charles E. Hoffhaus, Jas. M. Beck, Gregory B. Allen and Jill D. Vick, Leonard J. Johnson, Charles W. Hess, Jr., Judith P. Rea, Kansas City, for appellants.


BARDGETT, Judge.

Appellants, twenty-four railroad, utility, and manufacturing taxpayers,1 (taxpayers) paid portions of their 1975 property taxes to Jackson County under protest.2 They timely filed separate suits in the Circuit Court of Jackson County pursuant to § 139.031, RSMo 1969, to recover the amount of taxes paid under protest on the ground that respondent taxing authorities 3<...

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