The appraised value is an estimation of the true value in money of residential, commercial or utility property, or the productive value of agricultural property.

The assessed value is the portion of the true value in money on which taxes are based. In Missouri, the assessed value of property may not exceed 33 and 1/3% of its true value in money. For real p [..]

For property tax purposes, property is divided into three classes: (1) real property; (2) tangible personal property; and (3) intangible personal property. Real property is subclassified as (1) re [..]

The Commission is the State Tax Commission of Missouri.

The Complainant is the taxpayer or his representative bringing an appeal before the Commission.

Improvements are buildings, additions to buildings, sidewalks, parking lots, wells and other permanently attached additions to land.

Intangible personal property includes such things as stocks, bonds, notes and patents.

Real property includes the land itself and all growing crops, buildings, structures, improvements and fixtures on the land. It also includes all rights and priviledges belonging or related to the [..]

The Respondent is the assessor of the county where the property was assessed. In the City of St. Louis, the Respondent is the assessor of the City of St. Louis.

The subject property is the property under appeal.