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  5. 804 S.W.2d 387 (1991)
 

INDUSTRIAL DEV. AUTHORITY v. TAX COM'N

No. WD 43836.

804 S.W.2d 387 (1991)

INDUSTRIAL DEVELOPMENT AUTHORITY OF KANSAS CITY, Appellant, v. STATE TAX COMMISSION OF MISSOURI, Ralph N. Smith, Van E. Donley, and Robert E. Coleman, Respondents.

Missouri Court of Appeals, Western District.

Motion for Rehearing and/or Transfer Denied March 5, 1991.

Attorney(s) appearing for the Case

Jerome Wallach, St. Louis, W.H. Bates, Kansas City, for appellant.

William J. Gnefkow, Kansas City, for respondents.

Before GAITAN, P.J., and TURNAGE and KENNEDY, JJ.

Motion for Rehearing and/or Transfer to Supreme Court Denied March 5, 1991.

GAITAN, Presiding Judge.

This appeal involves the judicial review of a decision and order of the State Tax Commission (STC) in a property assessment appeal. The taxpayer, and appellant herein, is the Industrial Development Authority of Kansas City. The taxpayer claims that STC failed to equalize its property at the true and correct average level of assessment in Jackson County in that...

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