FOCI Enterprises LLC et al v. Jake Zimmerman, Assessor St. Louis County

August 8th, 2017

State Tax Commission of Missouri

 

FOCI ENTERPRISE, LLC, et al, )
)
                            Complainant, ) Appeal Nos. 15-10103 et al[1]
)
v. )
)
JAKE ZIMMERMAN, ASSESSOR )
ST. LOUIS COUNTY, MISSOURI, )
                            Respondent. )

 

 

DECISION AND ORDER

 

HOLDING

 

Complainants failed to present substantial and persuasive evidence that there was an intentional plan by the assessing officials to assess the properties under appeal at a ratio greater than 32% of true value in money or at a ratio grossly excessive to the average 2015 commercial assessment ratio for St. Louis County.

Complainant appeared by Patrick Keefe.

Respondent appeared by Jeremy Shook.

Case heard and decided by Chief Counsel Maureen Monaghan. (Hearing Officer)

ISSUE

The Commission takes this appeal to determine whether there was an intentional plan by the assessing officials to assess the properties under appeal at a ratio greater than 32% of true value in money, or at a ratio grossly excessive to the average 2015 commercial assessment ratio for St. Louis County.

FINDINGS OF FACT

  1. 1. Jurisdiction. Jurisdiction over this appeal is proper.  Complainant timely appealed to the STC.
  2. Evidentiary Hearing. The issue of commercial ratio was presented at an evidentiary hearing on March 13-14, 2017, at 7733 Forsyth, Clayton, Missouri.
  3. Identification of Subject Property. A complete list of properties identified by parcel number is attached to the Decision as Decision Exhibit A.

4 .        Assessment.  Respondent determined a TVM for the subject properties and  classified them as commercial.  Respondent assessed them at the statutory commercial rate of 32% of TVM.

  1. Board of Equalization. On September 18, 2015, the BOE notified the property owner that it “reviewed all evidence submitted regarding [the property] and … determined the valuation of [the subject] property for 2015…”. The property was classified as commercial. The assessed value was set at an assessment ratio consistent with the statutory commercial assessed ratio of 32%.
  2. Discrimination. Complainant failed to present substantial and persuasive evidence that there was an intentional plan by the assessing officials to assess property at a ratio greater than 32% of true value in money or at a ratio grossly excessive to the average 2015 commercial assessment ratio for St. Louis County.

EVIDENCE PRESENTED

The issue of commercial ratio was presented as to all commercial ratio appeals at an evidentiary hearing on March 13-14, 2017, at 7733 Forsyth, Clayton, Missouri.

Level of Assessment – Ratio Studies

Each party presented an expert in the field of appraisal, mass appraisal, and assessment ratio studies (Exhibits A and 1) as well as the experts’ study on the commercial assessments in St. Louis County for 2015 (ratio study) (Exhibits C and 2).  Ratio studies provide information regarding the level and equity of assessments.  Studies use a statistically significant number of properties and compare an assessor’s value for those properties to a market value proxy for those properties.  The market value proxy is either the sale prices of properties in the jurisdiction within a relevant time period or an independent appraisal of randomly selected properties.   In this appeal, the ratio studies utilized recent sales.  In the studies, the experts use the following terms:

  • Appraisal Level: Overall ratio of assessor’s values to market values. Level measurements provide information about the degree to which goals or legal requirements are met. Estimates of appraisal level are based on measures of central tendency.
  • Assessed Value: Legally authorized fraction of market value.
  • Assessment: Determination of true value, classification and location within taxing districts for ad valorem taxation.
  • Coefficient of Dispersion (COD): It measures the average percentage of deviation of the ratios from the median ratio. A lower COD implies a lesser amount of variability or more equity in assessments.
  • Computer-Assisted Mass Appraisal (CAMA): A process that uses a system of integrated components and software tools necessary to support the appraisal of a universe of properties through the use of mathematical models that represent the relationship between property values and supply/demand factors.
  • Equalization: The process by which an appropriate governmental body attempts to ensure that property under its jurisdiction is assessed at the same assessment ratio or at the ratio or ratios required by law.
  • Mean: The arithmetic average.  It is created by adding together all individual samples and dividing by the number of samples.
  • Median: The middle observation when the values of the data are arrayed. It divides the data into two parts.
  • Price-Related Bias (PRB): It is used to measure assessment equity (regressivity/progressivity). It measures the relationship between assessment-sales ratios and value in percentage terms. For example, a PRB of .05 indicates that, on average, assessment ratios increase by 5% whenever values double.
  • Price Related Differential (PRD): It is calculated to measure assessment regressivity or progressivity. It is found by dividing the mean by the weighted mean. The comparison tests for equity between low value properties and high value properties.  A PRD above 1.00 suggests that the assessment values placed on high-value parcels are relatively lower than the assessment values placed on low-value parcels.
  • Progressivity: Taxation is imposed in such a manner that the tax rate decreases as the amount subject to taxation decreases.
  • Ratio Study: Sales or appraisal based study designed to evaluate appraisal performance to determine if statutory requirements are met. Studies can be used to evaluate the degree of discrimination and to adjust assessed values on appealed properties to the common level.
  • Regressivity: Taxation is imposed in such a manner that tax rate decreases as the amount subject to taxation increases.
  • True Value in Money: Also referred to as appraised value, market value, or fair market value.
  • Weighted mean: It is the sum of the assessed values divided by the sum of the individual indicators of market value.

2015 St. Louis County Commercial Ratio

            The Complainants[2] filed the BOE Decision for each parcel subject to this Decision along with the following Exhibits, which were admitted into evidence:

Exhibit Description
A Written Direct Testimony of Robert Denne
B CV of Robert Denne
C Assessment Ratio Study
D Written Direct Testimony of Timothy Schoemehl
E Qualifications of Timothy Schoemehl
F CD ROM St Louis County Assessment Roll
G CD ROM St Louis County Assessment Roll 2016
H Excel File – Commercial Sales 2014 – 2015 (on CD)
I Excel File – Revised Sales List(on CD)
J Excel File – Stratum Codes(on CD)
K PDF Locator – Neighborhood Chart(on CD)
L Real Estate Data Extract
M Excel File – ComlOnlySalesWork data file (on CD)
N Excel File – Supplemental List for Tim (on CD)
O Commercial Sales Review Form
P Codes
Q CD ROM Deed Images from Metropolitan Title Data, Inc
R DVD-ROM Assessor’s Certificates of Value (2014 & 2015)
S DVD-ROM Assessor’s Sales Research Packages (2014)
T DVD-ROM Assessor’s Sales Research Packages (2015)
U Excel File Worksheet Draft 9-7-2016 (on CD)
V Validated Sales from Tim (on CD)
W Validated Sales from Tim with trim notes (on CD)
X IAAO Standard on Ratio Studies 2013 (on CD)
Y IAAO Standard on Verification and Adjustment of Sales (on CD)
Z STC Assessor Manual, Chapter 4, Ratio Studies (2016) (on CD)
Rebuttal
AA Rebuttal Report of Robert C. Denne
BB Written Direct Testimony of Robert C. Denne
Surrebuttal
CC Written Direct Testimony of Timothy Schoemehl
DD Sales Verification Questionnaire – 21 N. Meramec
EE Sales Verification Questionnaire – 32K130454
FF Real Estate Information 12M330315
GG Article dated May 1-7, 2015
HH Commercial Sales Summary
II Real Estate Information 16H421088
JJ Sales Verification Questionnaire
KK Press Release
LL Press Release
MM Deed
NN Phillips Edison SEC Report
OO Written Direct Testimony of Robert C. Denne
PP Study using pre-BOE valuations
QQ Study using pre-BOE valuations
RR CD Rom – 2015-2016 Commercial Assessments
SS BOE Decision 19Q130163

 

Robert Denne (Denne) is a partner in Almy, Gloudemans, Jacobs & Denne. He is a tax consultant specializing in property tax assessment administration and has been engaged in such work for over 40 years.  (Exhibit A) He was hired by Patrick Keefe to analyze the assessment of commercial property in St. Louis County for tax year 2015, more specifically, to determine the average level of assessment for commercial property as of January 1, 2015.  Denne prepared a report of his findings.  (Exhibit C)

To analyze the assessment of commercial property in St. Louis County for tax year 2015, Denne used sales of commercial property in St. Louis County that occurred from July 2014 through June 2015. (Exhibit C p.2)  The study utilized data from the St. Louis County Assessor’s Office regarding sales of commercial properties. (Exhibit C p.2)  The number of sales requiring validation was 1,228. The commercial sales were provided to an appraiser, Timothy Schoemehl (Schoemehl) for validation per IAAO[3] standards. (Exhibit C p.3)

Schoemehl was provided with sales data obtained from the St. Louis County Assessor’s Office. Schoemehl worked with Denne to ensure the sales validation process complied with IAAO standard for ratio studies. (Exhibit A p.8) Schoemehl validated sales of commercial properties occurring in St. Louis County between July 1, 2014, and June 30, 2015. Schoemehl “reviewed information in [his] possession, including the deeds, COV, and SVQ or other notes or information from the disks provided to me.  [He] looked through [the] office files for any internal research [they] may have done, including whether [they] had appraised the property or used the sale as a comparable in an appraisal.  [He] consulted recognized commercial sales databases….[and] used the St. Louis County website.  If [he] still had questions or concerns about the vailidity of a sales, [he] tried to identify a party to the sale..with whom [he] could follow up…” (Exhibit D p.6)  Of the 1,228 sales records, 306 sales were found to be valid, arm’s-length transactions.  (Exhibit A p.16)

Denne computed measures of central tendency for his ratio study. The median is the middle number in a set of numbers.  The mean is the average or the sum of the numbers divided by the total count of numbers.  The weighted mean is the weighted average of the ratios when each ratio is weighted by its sale price, i.e., the sum of the assessed values divided by the sum of the TVM proxy (sale price).

Denne reported the following findings for commercial assessments in St. Louis County in 2015 (Exhibit C):

Median 27.4% 97.2
Weighted Median 24.1 97.8
Mean 26.7
Weighted Mean 24.3%
PRD 1.116
COD .188
PRB -1.750

 

Denne amended his report findings due to a “copy-paste error.”  (Exhibit OO p 2) He concluded “that the figures appearing in columns 3 through 11 of row 6 of that Table 3 are essentially meaningless.  For stratified data they should not have been reported, much less should they have been recommended….Complainant’s Exhibit QQ is a recalculation of the original Table 3 incorporating the data correctly trimmed of outliers from the same (post-BOE) dataset as was used for the remainder of the data in the original Table 3.” (Exhibit OO p. 3)  Denne reported the following findings for commercial assessments in St. Louis County in 2015 in his amended table (Exhibit QQ):

Median 29% .906
Assessment Weighted Median 23.9%
Weighted Mean 26.7%
Stratum Value Weighted Mean 24.3%
PRD 1.116
COD .188
PRB -1.750

 

Table 3 of Exhibits C and QQ were calculated using post-BOE valuations.

Complainant also submitted Exhibit PP which “is an alternate to the original Table 3…which shows the effect on [the] calculations of substituting pre-BOE values for post-BOE values. (Exhibit PP)

Median 30.8% 96.25
Assessment Weighted Median 30.9% 96.56
Weighted Mean 27.6% 86.25
Weighted Mean 26% 81.25
PRD 1.131
COD .260
PRB -2.197

 

The Respondent filed the following Exhibits which were admitted into evidence:

Exhibit Description
1 Testimony of Patrick O’Connor
2 Study of Patrick O’Connor
3 IAAO Standard on Ratio Studies
4 Spreadsheet – 145 sales used
5 2015 Ratio Study
6 Testimony of Steve Robertson
7 Spread sheet of sales from 1/1/15 to 12/31/15
8 Testimony of Sandy Youtzy
Rebuttal
9 Testimony of John Gillick
10 CV of John Gillick
11 SLCo sale file of 18K310513
12A SLCo sale file for 12M330315
12B SLCo sale file for 12M330315
13 SLCo sale file for 13J330980.
14 SLCo sale file for 18K310997
15 SLCo sale file for 23T531199
16 SLCo sale file for 28P440441
17 SLCo sale file for 26G112010
18 SLCo sale file for 26K640466
19 SLCo sale file for 17N540851
20 SLCo sale file for 27K111697
21 SLCo sale file for 16H421088
22 SLCo sale file for 09N120191
23A SLCo sale file for 17L441202
23B SLCo sale file for 17L441202
24A SLCo sale file for 24M221111
24B SLCo sale file for 25M543135
25 SLCo sale file for 17N430563
26 Testimony of Patrick O’Connor
Sur-rebuttal
27 Sur-rebuttal Testimony of Steve Robertson
28 Sur-rebuttal Testimony of Sandy Youtzy
29 St. Louis County Board of Equalization Memorandum of Waiver, dated 8/28/15, as to Keefe

 

            Witness Patrick M. O’Conner (O’Connor) testified on behalf of the county. O’Conner is a Certified General Real Estate Appraiser. (Exhibit 1 p.1)  He has been involved in mass appraisal since 1973. (Exhibit 1 p. 2)

He prepared a report involving:

  1. Sales ratio study as of January 1, 2015;
  2. Statistical review of a separate file of sales prices for commercial properties from 2011 through 2015;
  3. Application of direct market models to a sample of sold and unsold commercial properties as of the valuation date of January 1, 2015;
  4. Performance of a direct market model values-to sales prices ratio study on a sample of sold properties; and
  5. Performance of appraisal ratio studies of 2015 appraised-to-direct market model values on a sample of sold and unsold commercial properties. (Exhibit 2 p.1)

 

O’Connor’s ratio study used 145 commercial sales from the last three quarters of 2014 and the first three quarters of 2015. O’Connor determined the following:

Mean N/A
Weighted Mean N/A
Assessment Ratio Not Calculated
Median 96.5%
Assessment Ratio 31%
PRD 105%
COD 16.8%
PRB -1.2%

 

O’Connor inadvertently used post-BOE TVM rather than Assessor’s value (pre-BOE) in his study on 13 of the 145 properties. The BOE adopted the sales price as TVM as to those properties. The result is a 1:1 ratio of sale price to BOE valuation. The use of the properties had no impact on the findings.

O’Connor found a median level of assessment of 31% and found little indication of regressivity.

CONCLUSIONS OF LAW AND DECISION

Jurisdiction

The Commission has jurisdiction to hear this appeal and correct any assessment which is shown to be unlawful, unfair, arbitrary or capricious. The Hearing Officer shall issue a decision and order affirming, modifying or reversing the determination of the Board of Equalization, and correcting any assessment which is unlawful, unfair, improper, arbitrary, or capricious. Article X, section 14, Mo. Const. of 1945; Sections 138.430, 138.431, 138.431.4, RSMo. 

Official and Judicial Notice

Agencies shall take official notice of all matters of which the courts take judicial notice. Section 536.070(6), RSMo.

Courts will take judicial notice of their own records in the same cases. State ex rel. Horton v. Bourke, 129 S.W.2d 866, 869 (1939); Barth v. Kansas City Elevated Railway Company, 44 S.W. 788, 781 (1898).  In addition, courts may take judicial notice of records in earlier cases when justice requires or when it is necessary for a full understanding of the instant appeal. Burton v. Moulder, 245 S.W.2d 844, 846 (Mo. 1952); Knorp v. Thompson, 175 S.W.2d 889, 894 (1943); Bushman v. Barlow, 15 S.W.2d 329, 332 (Mo. banc 1929) State ex rel St. Louis Public Service Company v. Public Service Commission, 291 S.W.2d 95, 97 (Mo. banc 1956).  Courts may take judicial notice of their own records in prior proceedings involving the same parties and basically the same facts. In re Murphy, 732 S.W.2d 895, 902 (Mo. banc 1987); State v. Gilmore, 681 S.W.2d 934, 940 (Mo. banc 1984); State v. Keeble, 399 S.W.2d 118, 122 (Mo. 1966).

Presumption of Correctness of BOE

 

There is a presumption of validity, good faith and correctness of assessment by the County Board of Equalization.  Hermel, Inc. v. STC, 564 S.W.2d 888, 895 (Mo. banc 1978); Chicago, Burlington & Quincy Railroad Co. v. STC, 436 S.W.2d 650, 656 (Mo. 1968); May Department Stores Co. v. STC, 308 S.W.2d 748, 759 (Mo. 1958).   This presumption is a rebuttable rather than a conclusive presumption.   The presumption of correct assessment is rebutted when the taxpayer presents substantial and persuasive evidence to establish that the Board’s valuation is erroneous and what the fair market value should have been placed on the property. Hermel, supra; Cupples-Hesse Corporation v. State Tax Commission, 329 S.W.2d 696, 702 (Mo. 1959).

Duty to Investigate

In order to investigate appeals filed with the STC, the STC has the duty to inquire of the owner of the property or of any other party to the appeal regarding any matter or issue relevant to the valuation, subclassification or assessment of the property. The Commission’s decision regarding the assessment or valuation of the property may be based solely upon its inquiry and any evidence presented by the parties, or based solely upon evidence presented by the parties. Section 138.430.2, RSMo.

Weight to be Given Evidence

 

The STCs not bound by any single formula, rule or method in determining true value in money, but is free to consider all pertinent facts and estimates and give them such weight as reasonably they may be deemed entitled. The relative weight to be accorded any relevant factor in a particular case is for the Commission to decide. St. Louis County v. Security Bonhomme, Inc., 558 S.W.2d 655, 659 (Mo. banc 1977); St. Louis County v. STC, 515 S.W.2d 446, 450 (Mo. 1974); Chicago, Burlington & Quincy Railroad Company v. STC, 436 S.W.2d 650 (Mo. 1968).

Trier of Fact

The STC as the trier of fact may consider the testimony of an expert witness and give it as much weight and credit as they may deem it entitled to when viewed in connection with all other circumstances. The Commission is not bound by the opinions of experts who testify on the issue of reasonable value, but may believe all or none of the expert’s testimony and accept it in part or reject it in part. St. Louis County v. Boatmen’s Trust Co., 857 S.W.2d 453, 457 (Mo. App. E.D. 1993); Vincent by Vincent v. Johnson, 833 S.W.2d 859, 865 (Mo. 1992); Beardsley v. Beardsley, 819 S.W.2d 400, 403 (Mo. App. 1991); Curnow v. Sloan, 625 S.W.2d 605, 607 (Mo. banc 1981).

Opinion Testimony by Experts

If specialized knowledge will assist the trier of fact to understand the evidence or to determine a fact in issue, a witness qualified as an expert on that subject, by knowledge, skill, experience, training, or education, may testify thereto. The facts or data upon which an expert bases an opinion or inference may be those perceived by or made known to the expert at or before the hearing and must be of a type reasonably relied upon by experts in the field in forming opinions or inferences upon the subject and must be otherwise reliable, but the facts or data need not be admissible in evidence. Section 490.065, RSMo; State Board of Registration for the Healing Arts v. McDonagh, 123 S.W.3d 146 (Mo. SC. 2004); Courtroom Handbook on Missouri Evidence, Wm. A. Schroeder, Sections 702-505, pp. 325-350; Wulfing v. Kansas City Southern Industries, Inc., 842 S.W.2d 133 (Mo. App. E.D. 1992).

Three expert witnesses were presented at the hearing as to the average level of assessment of commercial property in St. Louis County in 2015[4].  All experts had experience in appraisal and mass appraisal for ad valorem tax purposes as well as the review of valuation by mass appraisal.

Complainant’s Burden of Proof

The taxpayer is the moving party seeking affirmative relief, therefore, the taxpayer bears the burden of proving the vital elements of the case, i.e., the assessment was “unlawful, unfair, improper, arbitrary or capricious,” by substantial and persuasive evidence. See, Westwood Partnership v. Gogarty, 103 S.W.3d 152 (Mo. App. E.D. 2003); Daly v. P. D. George Co., 77 S.W.3d 645 (Mo. App. E.D. 2002); Reeves v. Snider, 115 S.W.3d 375 (Mo. App. S.D. 2003). Industrial Development Authority of Kansas City v. State Tax Commission of Missouri, 804 S.W.2d 387, 392 (Mo. App. 1991).

Substantial evidence can be defined as such relevant evidence as a reasonable mind might accept as adequate to support a conclusion. See, Cupples-Hesse Corporation v. State Tax Commission, 329 S.W.2d 696, 702 (Mo. 1959). Persuasive evidence is that evidence which has sufficient weight and probative value to convince the trier of fact.  The persuasiveness of evidence does not depend on the quantity or amount thereof but on its effect in inducing belief.

Brooks v. General Motors Assembly Division, 527 S.W.2d 50, 53 (Mo. App. 1975).

       Ratio/Discrimination

Complainants’ only issue on appeal is discrimination. The issue is whether the assessments are in violation of the Missouri Constitution and the Fourteenth Amendment of the Constitution of the United States, as it attempts to deprive and deny the Complainants the equal protection of the laws.  “The purpose of the equal protection clause of the Fourteenth Amendment is to secure every person within the state’s jurisdiction against intentional and arbitrary discrimination, whether occasioned by express terms of a statute or by its improper execution through duly constituted agents.” Sunday Lake Iron Co v Wakefield Tp, 247 U.S. 350, 38 S. Ct 495, 62 L.Ed 1154 (1918)

The Commission is required to correct any assessment or valuation that is arbitrary, capricious, improper, or unfair. Section 138.430 RSMo.   To prevail on a claim of discrimination in assessment, the Complainant must (1) prove the true value in money of their property on January 1, 2015; and (2) show an intentional plan of discrimination by the assessing officials resulting in an assessment of that property at a greater percentage of value than other property, generally, within the same class within the same taxing jurisdiction or show that the level of an assessment is so grossly excessive as to be inconsistent with an honest exercise of judgment. Savage v. State Tax Commission, 722 S.W.2d 72 (Mo. banc 1986); Westwood Partnership v. Gogarty, 103 S.W.3d 152 (Mo. App. E.D. 2003.)

When an assessor estimates TVM lower than the actual market value for a significant number of properties of the same sub-classification within the jurisdiction, the consequence is that the taxpayers whose properties were undervalued pay less than their fair share of taxes, while the taxpayers whose properties where either accurately valued or overvalued pay more than their fair share of taxes. When such disparity is so grossly excessive as to be entirely inconsistent with an honest exercise of judgment, it has the effect of intentional discrimination.

There is no evidence that there was an intentional plan of discrimination by the assessing officials, so we must determine if the Complainant presented substantial and persuasive evidence to show that the level of their assessment is so grossly excessive as to be inconsistent with an honest exercise of judgment.

Appropriate Measure

It is established under Missouri law that when a taxpayer’s property is subject to an assessment proportionately higher than other property in the same class, the assessment should be reduced. See, e.g., Koplar v. State Tax Commission, 321 S.W.2d 686 (Mo. 1959). The Constitutions of Missouri and the United States require that the subject property be assessed at a ratio no higher than the common level or average for the same class of subject. Fourteenth Amendment, U.S. Constitution, Article X, Sections 3, 4(a), Missouri Constitution 1945; Breckenridge Hotels v. Leachman, 571 S.W.2d 251, 252 (Mo. banc 1978)May Department Stores Company v. State Tax Commission, 308 S.W.2d 748, 762 (Mo. 1958).

To determine the common level of assessment, the experts looked to measures of central tendency. In this case, the issue of dispute between the parties is the proper measure of central tendency: the median, mean or the weighted mean. The same issue was raised in Industrial Development Authority of Kansas City v. John Kelley, Jackson County, 1989 WL 96234 (Mo. St. Tax Comm.)  The STC, in that decision, stated “[i]t is generally accepted that when adjusting individual assessments to the average level of assessment the median ratio should be used.”  The STC has consistently accepted such measure of central tendency. Zimmerman v. Mid-America Financial Corporation, 481 S.W.3d 564, 577 (Mo. Ct App. ED, 2015) and West County BMW v. Muehlheausler, STC 05-12569.  The STC’s Assessor Manual sets forth that the median is the measure to determine if a county is accurately assessing property.

The inquiry in a discrimination appeal is to determine a single ratio representing the assessments of varying properties within the same classification – the average or common level of assessment.  Complainants argue that the assessments in St. Louis County in 2015 for commercial properties were regressive – assessment ratio decreases as the value of the property increases.  Complainants argue that when regressivity is present, the weighted mean is the only appropriate measure.

Complainants are one of more than 2,600 claims of discrimination by commercial property owners in St. Louis County for the 2015-2016 assessment cycle. The valuations of the properties vary.  The STC cannot look at any particular property value and determine that all properties in excess of that value are subject to discrimination; “there is no dividing line”. (Tr. Vol II. P. 231)  The evidence did not establish a point estimate for all properties within the subclass, i.e. there is no common level of assessment. Commercial properties, according to the Complainants’ study, are over assessed, accurately assessed, and under assessed.  Isolated and uncoordinated reductions in selected assessments could produce additional disparities.

All the experts calculated a median. The calculated medians ranged between 30.7% and 31.1%.  The parties’ median levels of assessment are within 1% of each other.  Only one measure of central tendency indicated a disparity in commercial assessments.  Such is not substantial and persuasive evidence.

The experts’ consistent findings as to the median assessment are the most persuasive. The median level of assessment in St. Louis County for 2015 was approximately 31%.  In previous decisions, the STC found 5% disparity to be de minimus. Town and Country Racquet Club v. Morton, 1989 WL 41005.  Such disparity between the statutory level of assessment and the average level of assessment is not so grossly excessive as to be entirely inconsistent with an honest exercise of judgment and, hence, does not prove discrimination.

Conclusion

To prevail on a claim of discrimination in assessment, the Complainant must (1) prove the true value in money of their property on January 1, 2015; and (2) show an intentional plan of discrimination by the assessing officials resulting in an assessment of that property at a greater percentage of value than other property, generally, within the same class within the same taxing jurisdiction or show that the level of an assessment is so grossly excessive as to be inconsistent with an honest exercise of judgment.

Complainant failed to present substantial and persuasive evidence to show an intentional plan of discrimination by the assessing officials resulting in an assessment of that property at a greater percentage of value than other property, generally, within the same class within the same taxing jurisdiction or show that the level of an assessment is so grossly excessive as to be inconsistent with an honest exercise of judgment.  Since Complainant failed to establish an intentional plan of discrimination by the assessing officials or establish a disparity between the statutory level of assessment and the average level of assessment, the Hearing Officer finds no need to address the first prong of discrimination, i.e., true value in money of their property on January 1, 2015.

ORDER

The assessed valuation for the subject properties as determined by the BOE for St. Louis County for the subject tax day is SUSTAINED.

A party may file with the Commission an application for review of this decision within thirty days of the mailing date set forth in the Certificate of Service for this Decision. The application shall contain specific facts or law as grounds upon which it is claimed the decision is erroneous.  Said application must be in writing addressed to the State Tax Commission of Missouri, P.O. Box 146, Jefferson City, MO 65102-0146, and a copy of said application must be sent to each person at the address listed below in the certificate of service.

          Failure to state specific facts or law upon which the application for review is based will result in summary denial. Section 138.432, RSMo

Disputed Taxes

The Collector of St. Louis County, as well as the collectors of all affected political subdivisions therein, shall continue to hold the disputed taxes pending the possible filing of an Application for Review, unless said taxes have been disbursed pursuant to a court order under the provisions of Section 139.031.8, RSMo.

Any Finding of Fact which is a Conclusion of Law or Decision shall be so deemed. Any Decision which is a Finding of Fact or Conclusion of Law shall be so deemed.

SO ORDERED August 8, 2017.

STATE TAX COMMISSION OF MISSOURI

 

 

Maureen Monaghan

Hearing Officer

 

Certificate of Service

 

I hereby certify that a copy of the foregoing has been emailed or mailed postage prepaid on this 8th day of August, 2017, to:  Patrick Keefe, 800 Bonhomme Ave., Suite 112, St. Louis, MO  63105, Attorney for Complainant; Jeremy Shook, 1 Brentwood Blvd, Suite 800, Clayton, MO  63105, Attorney for Respondent; Jake Zimmerman, Assessor, County Government Center, 41 South Central Avenue, Clayton, MO 63105; Mark Devore, Collector, County Government Center, 41 South Central Avenue, Clayton, MO 63105.

 

Jackie Wood

Legal Coordinator

 

 

Complainants represented by Sansone Tax Representative and Counsel Jason Turk and Thomas Campbell filed the following exhibits as part of the hearing to determine the common level of assessment (ratio) for commercial properties in St. Louis County in 2015:

 

Exhibit Description
A Written Direct Testimony of Robert Gloudemans
B Written Direct Testimony of John Hottle
C Commercial Ratio Study of Robert Gloudemans
D Supplement to Appendix 2 of Exhibit C
Sur-Rebuttal
E Testimony of Robert Gloudemans
F Testimony of John Hottle
G Impact Notice 10L420653
H Impact Notice 13K520081
I Impact Notice 14N120030, Letters from Assessor
J Impact Notice 15N130407, Letters from Assessor
K Impact Notice 15K240583
L BOE Decision 16M530069, Impact Notice
M Impact Notice 16P610696, Letters from Assessor
N Impact Notice 19Q140113
O BOE Decision 21K331251, Impact Notice
P BOE Decision 22S121644, Impact Notice
Q Impact Notice 23S540286, Letters from Assessor
R Impact Notice 28L640434
S Impact Notice 29H210253, Letters from Assessor

 

 

 

 

 

 

 

EXHIBIT A
Appeal Number Taxpayer Name Parcel/Location
15-10103 FOCI Enterprise LLC 06G140293
15-10104 FOCI Enterprise LLC 06G140307
15-10105 BSC HOLDINGS LLC 06G540044
15-10106 YATIM PROPERTIES LTD 06J521098
15-10107 OTTO PARTNERSHIP THE A MOGENPTNSP 07H130764
15-10108 SLATER LITCHFIELD L P 07H130883
15-10109 BRIDLE DEVELOPMENT CORP 07H130957
15-10110 BRIDLE DEVELOPMENT CORP 07H410101
15-10111 BEHLMANN PROPERTIES FAMILY LTD PTNSP 07H410134
15-10112 SUNSET PROPERTIES LLC 07H410420
15-10113 LCRF LLC 07J220853
15-10114 LCRF LLC 07J220864
15-10115 LCRF LLC 07J220941
15-10116 JEH REAL ESTATE HOLDINGS LLC 07J220952
15-10117 FAPCO INC 07J310372
15-10118 LCRF LLC 07J310460
15-10119 LCRF LLC 07J310493
15-10120 LCRF LLC 07J310503
15-10121 SWEENEY FLOYD L     TRUSTEE ETAL 07J310514
15-10122 PATTERSON PLAZA LLC 07J441250
15-10123 SHACKELFORD ASSOCIATES LL C 07K530942
15-10124 SHACKELFORD ASSOCIATES LL C 07K530953
15-10125 DDL PARTNERSHIP L P 07L330345
15-10126 HOWDERSHELL CARWASH LLC 07L620163
15-10128 HALLIBURTON WILLIAM K & JOAN Y H/W 08E410040
15-10129 Midwest Petroleum Company 08E520084
15-10130 T-DOGGS TATTOOS LLC 08E520875
15-10131 BEHLMANN INVESTMENTS 08F310884
15-10132 BEHLMANN INVESTMENTS 08F310895
15-10133 PIMENTEL CEDRICK TRUSTEE 08F321059
15-10134 GOERSS WAYNE E KATHY A   H/W ETAL 08G240625
15-10135 LCRF LLC 08H331012
15-10136 BEHLMANN LAMBERT E ALMA M   H/W TRS 08H610456
15-10137 SOARING EAGLESL L C 08H610478
15-10138 BALDRIDGE KEEVEN PROPERTIES L L C 08K121084
15-10139 BALEK JOSEPHINE     TRUSTEE ETAL 08K210579
15-10140 ROTENBERG MARVIN S NANCY L   H/W 08K610704
15-10141 OTTO PARTNERSHIP L L C THE 08K610726
15-10142 SHARK JOSEPH A     ETAL 08K620693
15-10143 PARK 370 INVESTORS L L C ETAL 08M110060
15-10144 AMS PROPERTIES-HAZELWOOD L L C 08M140090
15-10145 MCW- RD SIERRA VISTA PLAZA LLC 09E210225
15-10146 MCW- RD SIERRA VISTA PLAZA LLC 09E210292
15-10147 SLATER ALICE M     TRUSTEE 09E210302
15-10148 DDL PARTNERSHIP LTD 09G110112
15-10149 RAZZAQUE NAVEED   ANJUM     H/W TRUSTEES 09G130264
15-10150 LEWIS & CLARK STATE BANKOF ST L CO 09G210278
15-10151 U S I WEST L L C 09H320035
15-10152 SULTAN FAMILY PARTNERSHIPNO 1 L P 09H340253
15-10153 ST LOUIS MEDICAL REHAB GROUP LLC 09J220295
15-10154 OTTO PARTNERSHIP THE 09J630166
15-10155 MYERS HOUSE LLC 09K340402
15-10156 LINDNER DONALD R TRUSTEE ETAL 09K430129
15-10158 K C PROPCO L L C 09L440600
15-10159 BEHLMANN INVESTMENTS 09M620416
15-10160 J FINCH LLC 09N220291
15-10161 GOLDKAMP RAYMOND F     TRUSTEE ETAL 09N230102
15-10162 H & L INVESTMENT CO 09N230113
15-10163 H & L INVESTMENT CO 09N230168
15-10164 4334-4336 BRIDGETON IND DRIVE L L C 09N240178
15-10165 RAVEN INDUSTRIES INC 09O110234
15-10166 STOCK PROPERTIES L L C 09O130067
15-10167 MOSON AUTOTECH LLC 09O210158
15-10168 DALCO INDUSTRIES INC 09O230145
15-10169 CROSSROAD PROPERTIES LLC A MISSOURI LIMI 09O230156
15-10170 BRIDGETON PROPERTIES L L C 09O310038
15-10171 BRIDGETON PROPERTIES L L C 09O310049
15-10172 LOHMANN PAUL A DELORES C H/W TRS 09O320114
15-10173 SCHACHT FAMILY HOLDING COMPANY LLC 09O320147
15-10174 HYINK FAMILY PARTNERSHIP THE 09O320158
15-10175 DCL REAL ESTATE LLC 09O330092
15-10176 MERUS PROPERTIES II L L C 09O330300
15-10177 BK HOLDINGS INC 09O420072
15-10178 DUGAN FINANCING LLC 09O420083
15-10179 MCW- RD SIERRA VISTA PLAZA LLC 10E530260
15-10180 LEWIS & CLARK MERCANTILEBANK 10E530381
15-10181 270 Properties LLC 10E530392
15-10182 SLATER LITCHFIELD L P 10E530417
15-10183 USI 270 L P 10E540344
15-10184 CARROLL DEVELOPMENT L L C 10G440264
15-10185 BEHLE RONALD J GINGER     H/W 10H430512
15-10186 BEHLE RONALD J GINGER C   H/W 10H430530
15-10187 BEHLE RONALD J GINGER     H/W 10H430549
15-10188 130 BYASSEE LLC 10K130050
15-10189 BYASSEE ENTERPRISES LLC 10K130061
15-10190 FOOD N FUN INC 10K220173
15-10191 EEB BERK LLC 10K240216
15-10192 FOLLMAN ROMISSCOURT L LC 10K310362
15-10193 BYASSEE ENTERPRISES LLC 10K410033
15-10195 AILANTHUS L L C 10M340390
15-10196 SUVAS CORPORATION 10M530113
15-10197 COOK BROS R E L L C 10M610264
15-10198 JASSO JOSEPH J 10M610286
15-10199 SPARROWHAWK BROWN CAMPUS II LP 10M640393
15-10200 MJ INVESTMENT PROPERTIES L L C 10N140063
15-10201 THF-S EARTH CITY DEVELOPMENT L L C 10O210309
15-10202 GOLD DUST L L C 10O310072
15-10203 STERLING SHORELINE PARTNERSHIP II LLC 10P610041
15-10204 JARRELL INVESTMENTS L P 10P610113
15-10205 JARRELL INVESTMENTS L P 10P610122
15-10206 ACROPOLISPM SHORELINE LLC 10P620194
15-10207 SAPPHIRE BAKERY COMPANY LLC 10P620233
15-10208 NORTH COUNTY SUPER STORAGE LLC 11F240512
15-10209 COLLIER HAL O 11F241319
15-10210 LEWIS & CLARK 195 L L C 11F241328
15-10211 BARNEY CHARLES R 11F411305
15-10212 BEAUTIFUL SOUNDS L L C A MO LTD LIABILIT 11F520571
15-10213 NORTH COUNTY SUPER STORAGE LLC 11F520580
15-10214 Midwest Petroleum Company 11G330263
15-10215 CHAMBERS PLAZAWEST LLC 11G340668
15-10216 CHAMBERS PLAZAWEST LLC ETAL 11G340851
15-10217 UNITE HERE LOCAL 74 BUILDING CORPORATION 11N210194
15-10218 HAHN MCKELVEY LLC 11N230217
15-10219 BERWALD DAVID M GAIL     H/W 11N230309
15-10220 KATSEV PROPERTY HOLDINGS L L C 11N230318
15-10221 THURSTON KATHY & JEFFERY H/H 11N241006
15-10222 JERRY MICHEL INC 11N310681
15-10223 ST CHARLES ROCK ROAD DEVELOPMENT L L C 11N320976
15-10224 ORCHARD BEND ASSOCIATES LP 11N331161
15-10225 CROWN DIVERSIFIED INDUSTRIES CORP 11N420104
15-10226 CROWN DIVERSIFIED INDUSTRIES CORP 11N420122
15-10227 BALDRIDGE KENNETH R     TRUSTEE 11N531130
15-10228 BZ PROPERTIES LLC 11N630314
15-10229 KELB INC A MISSOURI CORPORATION 11O610560
15-10230 Iah & FIA Investments LLC 11O620163
15-10231 KARAKAS ASSOCIATES 11O620361
15-10232 FEUTZ CALVIN FFUNERAL HOME INC 12F221215
15-10233 FEUTZ CALVIN FFUNERAL HOME INC 12F240346
15-10234 NGUYEN JAKE ETAL 12G130163
15-10235 MARKOS OWENS INVESTMENTS LLC 12H510461
15-10236 R & H INVESTMENTS MISSOURI PARTNERSHIP 12H510470
15-10238 MID AMERICA PIERING INC 12K110322
15-10239 Slah LLC 12K130021
15-10240 KRB BALDRIDGE PROPERTIES LLC 12K210264
15-10241 JOHN J CONNELLCOMPANY INC 12K641453
15-10242 ST ANN GOLFOMAT INC 12L110965
15-10244 D & A BUILDING L L C 12L120261
15-10246 GFI LAND LLC 12O130254
15-10247 WEBER FRED INC 12O140631
15-10248 S & P DEAN PROPERTIES L LC 12P320083
15-10249 GFI LAND LLC 12P320115
15-10250 RIVERPORT PROJECT TRUST BOARD OF TRUSTEE 12P640062
15-10251 RIVERPORT PROJECT TRUST BOARD OF TRUSTEE 12P640073
15-10252 RIVEPORT PROJECT TRUST BOARD OF TRUSTEES 12P640084
15-10253 UNITED PLUS PETROLEUM LLC 13F541053
15-10254 SANSONE PLAZA ON THE BOULEVARD LOT 3 LLC 13G430062
15-10255 MASSARI INC 13J220595
15-10256 PANELMATIC ST LOUIS INC 13J531686
15-10257 PANELMATIC ST LOUIS INC 13J531697
15-10258 BERKELEY PROPERTIES INC AMO CORP 13K331090
15-10259 BERKELEY PROPERTIES INC AMO CORP 13K331100
15-10260 RADHE INC 13K540298
15-10261 YOUNG TERRY M JANICE J   H/W TRUSTEES 13K540661
15-10262 ROCK ROAD PARTNERS L L C 13L311376
15-10263 SHEN JOSEPH DEWEI & XU PEI MING H/W 13L421613
15-10264 VATTEROTT PROPERTIES INC 13L430936
15-10265 CFV COMMERCIAL PROPERTIES INC 13L430954
15-10266 CHARLES F VATTEROTT COMMERCIAL PROPERTIE 13L431067
15-10267 FOCI Enterprise LLC 13M120021
15-10268 COLLINS STANLEY L ETAL 13M522036
15-10269 CFV COMMERCIAL PROPERTIES INC 13M640583
15-10270 COSTELLO KENT B     TRUSTEE 13N110517
15-10271 COSTELLO KENT B     TRUSTEE 13N110526
15-10273 LAFRANCE MANUFACTURING COMPANY 13N110764
15-10274 2458 OLD DORSETT LLC 13O310251
15-10275 CHOW INVESTMENTS L L C 13O340481
15-10276 ALBERTA PROPERTIES 6514 L L C 14G640415
15-10277 HELBLING WILLIAM G     TRUSTEE 14H210132
15-10278 MWA GROUP LLC 14J240792
15-10279 ALBERTA PROPERTIES 8804 L L C 14J531544
15-10280 GRUBBS BRIAN D ELLEN B   H/W 14K231287
15-10281 MCDONALDS REAL ESTATE COMPANY 14K231430
15-10282 ROCK ROAD PARTNERS L L C 14K431069
15-10283 LINDNER FAMILY LIVING TRUST 14L240196
15-10284 OVERLAND HARDWARE COMPANYINC 14L320034
15-10285 SCHUETTE JOHN   PHYLLIS     H/W ETAL 14L321013
15-10286 OVERLAND HARDWARE COMPANYINCA MO CORP 14L321402
15-10287 L & H REALTY DEVELOPMENT LLC 14M221385
15-10288 APACHE NO 6 LLC 14N120063
15-10289 FOLLMAN NORTHLINE L L C 14N130132
15-10290 NORTHLINE PROPERTIES L L C 14N140207
15-10291 TDS Realty LLC 14N211532
15-10292 TDS Realty LLC 14N211541
15-10293 VERNA PROPERTIES LLC 14N221593
15-10294 VERNA PROPERTIES L L C 14N222523
15-10295 VERNA PROPERTIES L L C 14N222541
15-10296 VERNA PROPERTIES L L C 14N222550
15-10297 WILLIAMS STANLEY JR REVOCABLE LIVING 14N230306
15-10298 ROCK ISLAND GROUP LLC 14N230324
15-10299 SHELBY ASSETS LLC 14N230470
15-10300 PROGRESSIVE BUSINESS EQUIPMENT INC 14N330460
15-10301 WOTKA JOSEPH A TRUSTEE ETAL 14N440635
15-10302 PAVELEC FAMILYPARTNERSHIP L P THE 14N610773
15-10303 PCS 87 LLC 14O220571
15-10304 FACILITY BRANDS FACILITY LLC 14O310692
15-10305 LITHO BUILDING CORPORATION 14O330351
15-10306 DORSETT MCKELVEY LIMITED LIABILITY 14O530296
15-10307 MCW R D DORSETT VILL L L C 14O530515
15-10308 MCW R D DORSETT VILL L L C 14O530524
15-10309 SPANISH WOODS LLC 14O530542
15-10310 2458 OLD DORSETT LLC 14O630330
15-10311 HRM INC 15G120392
15-10313 LBL INVESTMENTS L L C 15L111046
15-10314 HUDDLESTON SHIRLEY J 15L640289
15-10315 HUDDLESTON SHIRLEY J 15L640564
15-10316 SUNSET PROPERTIES L L C 15L641147
15-10317 OVERLAND HARDWARE COMPANY 15L641356
15-10318 CDH INVESTMENTCO 15M120054
15-10319 LOU FUSZ PROPERTIES L L C 15M140113
15-10320 LOU FUSZ PROPERTIES L L C 15M230692
15-10321 BUETTNER FAMILY L L C 15M311212
15-10322 JHT INVESTMENTS L L C 15M420080
15-10323 JEROME GLICK INC 15M430320
15-10325 LACKLAND BUSINESS PARK LLC 15N230185
15-10326 SAFETY NATIONAL CASUALTY CORPORATION 15N240030
15-10328 MORGENTHALER ROBERT B     TRUSTEE 15N420089
15-10330 COMPREHENSIVE PROPERTIESL L C 15N510168
15-10331 LACKLAND BUSINESS PARK LLC 15N510180
15-10332 PIEPER JOHN F FRANCES K   H/W TRS 15N520145
15-10333 TAYCO WESTPORT L L L P 15N520167
15-10334 U S BANK NATIONAL ASSOCIATION 15N520178
15-10335 U S BANK NATIONAL ASSOCIATION 15N520189
15-10336 7 MILLPARK L L C 15N640188
15-10337 2351 MILLPARK L L C 15N640232
15-10338 ALLIANCE EQUITIES PARK 270 LLC 15O220314
15-10339 CUNA MUTUAL INVESTMENT CORP WI CORP 15O240172
15-10340 BRIMAR L P A MISSOURI LIMITED PARTNERSHI 15O340425
15-10341 MNJ INC 15O610191
15-10342 JARIWALA MAHENDRA 15O620013
15-10343 HALLIBURTON WILIAM K 15O620123
15-10344 U GAS WESTPORT WESTLINE LLC 15O640404
15-10345 ALROB L L C 16H210383
15-10346 ALROB L L C 16H230040
15-10347 ALROB L L C 16H230051
15-10348 ALROB L L C 16H230062
15-10349 ALROB L L C 16H230224
15-10350 ALROB L L C 16H230260
15-10351 CHRISTO L L C 16H241224
15-10352 CHRISTO L L C 16H241426
15-10353 HRM INC 16H312188
15-10354 HRM INC 16H312199
15-10355 HRM INC 16H312201
15-10356 CURTIS-TOLEDO INC 16H340985
15-10357 MARKOS OWENS INVESTMENTSLLC 16H431593
15-10358 HARTMAN-WALSH CORPORATION 16H440085
15-10359 7112 PAGE LLC 16J311304
15-10360 T & J HOLDINGS L L C ETAL 16J410085
15-10361 1501 WOODSON ROAD L L C A MISSOURI LIMIT 16K110872
15-10362 COLCOR PROPERTIES LC 16K130386
15-10363 M & W Investments 16K410161
15-10364 BIG NET LLC 16K610723
15-10365 ROBERT VATTEROTT PROPERTIES INC 16L421203
15-10366 C & H REAL ESTATE LLC 16L421434
15-10367 GINO CORP A MISSOURI CORPORATION 16L430256
15-10368 SWEENEY FLOYD L MARTHA L   H/W TRUSTEES 16L430355
15-10369 USI MANAGEMENTCO MO GENERALPTNSP 16L440244
15-10370 NATIONAL RETAIL PROPERTIES L P 16L530703
15-10371 FUSZ EUGENE A     TRUSTEE ETAL 16M120055
15-10372 FUSZ EUGENE A     TRUSTEE ETAL 16M120066
15-10373 LARSON CAPITAL FUND II LLC 16M210255
15-10374 LARSON CAPITAL FUND II LLC 16M210299
15-10375 KOINOS LLC 16M230121
15-10376 LARSON CAPITAL FUND II LLC 16M230143
15-10377 APACHE NO 1 LLC 16M510027
15-10378 NORTH LINDBERGH L P 16M510313
15-10379 LOU FUSZ PROPERTIES L L C 16M530333
15-10380 GRIESEDIECK SERVICE MANAGEMENT INC 16M540134
15-10381 MR N MISSOURI L L C 16M540411
15-10382 Lou Fusz Properties LLC 16M610271
15-10383 RITTER JAMES A BELINDA L   H/W 16M620335
15-10384 F & S PROPERTYHOLDINGS INC 16M630389
15-10386 Olive Arcade Plaza Venture 16P242196
15-10387 MCW RD BELLERIVE PLAZA LLC 16P310101
15-10388 KC Propco LLC 16P522355
15-10389 OMP INC 16Q130977
15-10390 13990 OLIVE PARTNERS L L C 16Q130986
15-10391 BRIGHT REAL ESTATE LLC 16Q311055
15-10392 GERSHMAN BETTIE       TRUSTEE 16Q330810
15-10393 White Front Furniture Company 16Q330892
15-10394 JPH REALTY L L C 17H440112
15-10395 JPH REALTY L L C 17H440121
15-10396 JPH REALTY L L C 17H440130
15-10397 HRM PROPERTIESINC 17H632157
15-10398 941 MIDLAND L L C 17J210622
15-10399 OLIVE ROAD LLC 17J310788
15-10401 MIDWEST ST LOUIS L L C 17J320271
15-10402 BURKEMPER HOLDING COMPANYL LC 17J410372
15-10403 C SEDLAK PROPERTIES LLC 17J510087
15-10404 C SEDLAK PROPERTIES LLC 17J510108
15-10405 C SEDLAK PROPERTIES LLC 17J511440
15-10406 C SEDLAK PROPERTIES LLC 17J511538
15-10407 NGO QUANG M & SUAN H H/W 17J522363
15-10408 SERVICE MASTERCONTRACT SERVICE INC 17J621143
15-10409 WREN FRED H JR & CAROL H/W TRUSTEES 17J621880
15-10410 Clayton Olive Joint Venture 17K431921
15-10411 KLOTZER CHARLES L     TRUSTEE 17K440158
15-10412 NGO QUANG M & SUSAN H H/W 17K440334
15-10413 CHEN CHAU LIANG & LIH HWAYU H/W 17K440411
15-10414 CENTRAL ENTERPRISES L L C 17K541073
15-10415 LINS GOURMET INVESTMENTS L L C 17K541116
15-10416 ALBERTA PROPERTIES 1220 L L C 17K640172
15-10417 OLIVETTE REAL ESTATE LLC 17L430246
15-10418 COLLINGWOOD INVESTMENT GROUP L L C 17L620645
15-10419 TUREC JILL 17L630974
15-10420 D E GREEN FAMILY LIMITED PARTNERSHIP 17L631041
15-10421 LOU FUSZ PROPERTIES L L C 17M440057
15-10422 D & D PARTNERSHIP LLC ETAL 17M440101
15-10423 D & D PARTNERSHIP LLC ETAL 17M440277
15-10424 FUSZ PAUL D     TRUSTEE ETAL 17M440943
15-10425 Lou Fusz Properties LLC 17M530103
15-10426 ZURIAL PROPERTIES LLC 17M530422
15-10427 ZURIAL PROPERTIES LLC 17M530433
15-10428 11505 Olive LLC 17N410932
15-10429 11505 Olive LLC 17N410950
15-10430 11505 Olive LLC 17N410961
15-10431 LINDBERGH WARSON PROPERTIES INC 17N420421
15-10432 CREVE COEUR REAL ESTATE VENTURE II 17N420454
15-10433 CREVE COEUR REAL ESTATE VENTURE II L L C 17N420597
15-10434 LARSON CAPITAL FUND I L P 17N420603
15-10435 PLAYFUL LEARNING PROPERTIES LLC 17N510698
15-10436 11100 OLIVE LLC 17N540080
15-10437 GERSHMAN BETTIE     TRUSTEE 17N540732
15-10438 PLAZA MEMBERS III 17O310431
15-10439 BOULEVARD INVESTMENT CO 17O331133
15-10440 LANG LOUIS G ELIZABETH A   H/W TRS 17O341927
15-10441 SCOTT JOE H SR   TRUSTEE ETAL 17O342452
15-10442 D G REAL ESTATE INC 17O510192
15-10443 LC REAL ESTATE LLC 17O520180
15-10444 BAMBOO WOODCREST HOLDINGS LLC 17O530907
15-10445 BAMBOO WOODCREST HOLDINGS LLC 17O540320
15-10446 O CONNOR CHERYL K TRUSTEE 17O540342
15-10447 O CONNOR CHERYL K TRUSTEE 17O540353
15-10448 MORITZ L L C 17P640089
15-10449 KUETHER LLC 17Q110644
15-10450 THF CHESTERFIELD DEVELOPMENT L L C 17T130166
15-10451 GAMMA ENTERPRISES LLC 17T330069
15-10452 CHESTERFIELD GROVE MARKETL LC 17T330070
15-10453 FOLLMAN-LEVY SPIRIT VENTURE 17U110178
15-10454 Pulaski Bank 17U110695
15-10455 Pulaski Bank 17U120254
15-10456 KJJJ PROPERTIES LLC 17U130275
15-10457 KEHR DEVELOPMENT L L C 17U130583
15-10458 BMPB LLC 17U130660
15-10459 LOU FUSZ PROPERTIES L L C 17U140506
15-10460 H D E CORP 17U230254
15-10461 THF CHESTERFIELD THREE DEVELOPMENT L L C C/O EMPER 17U330244
15-10462 LOU PROPERTIES LLC 17U420158
15-10463 MASE L L C 17U510073
15-10464 SAVE GASOLINE CORP A MO CORP 17U510084
15-10465 FRISELLA PROPERTIES LLC 17U520148
15-10466 HALLIBURTON JOAN Y & WILLIAM K H/H TRUST 17V210101
15-10467 CROWN DIVERSIFIED INDUSTRIES CORP 17V230154
15-10468 EDISON 177 L C 17V320255
15-10469 T I K A HOLDINGS LLC 17V320266
15-10470 VAIBHAV LAKSHMI LLC 17V510193
15-10471 Avanti Properties LLC 17V520246
15-10472 SUCCESSFUL INVESTORS THE 17V630059
15-10473 SEAMLESS INVESTMENTS LLC 17W120076
15-10474 CENTURION INVESTMENTS INC 17W320412
15-10475 SCHARR JACK B 17W620280
15-10476 RPSLRD LLC 18H420078
15-10477 7601 FORSYTH L L C 18J110413
15-10478 GERSHMAN SOLON     TRUSTEE 18J110424
15-10479 GERSHMAN SOLON     TRUSTEE 18J111546
15-10480 GERSHMAN SOLON     TRUSTEE 18J111557
15-10481 BURCH PROPERTIES INC 18J411583
15-10482 U CITY LIONS LLC A MISSOURI LTD LIABILIT 18J621254
15-10483 U CITY LIONS LLC A MISSOURI LTD LIABILIT 18J621265
15-10484 PLAZA MEMBERS I L L C 18K120488
15-10485 SM PROPERTIES IV L L C 18K140332
15-10486 SM PROPERTIES FOUR-A L L C 18K230831
15-10487 SM PROPERTIES FOUR-A L L C 18K230840
15-10488 RPSTL LLC 18K310414
15-10489 S G I HOTEL L L C 18K310502
15-10490 S G I HOTEL L L C 18K310546
15-10493 2 NORTH CENTRAL L L C 18K320523
15-10494 16 NORTH CENTRAL L L C 18K320590
15-10495 NORTH CENTRAL REALTY LLC 18K320600
15-10496 19 23 NORTH BEMISTON L L C 18K320644
15-10497 STERN THOMAS A KAREN G   H/W 18K320699
15-10498 NORTH CENTRAL PROPERTY L L C 18K320754
15-10499 38 48 NORTH CENTRAL L L C 18K320802
15-10500 7817 FORSYTH L L C 18K320886
15-10501 TWO CORNERS L L C 18K321106
15-10502 PWK INVESTORS L L C 18K330335
15-10503 FRED W AHLEMEIER CO 18K430259
15-10504 SERENITY HOMES LLC 18K530469
15-10505 NATIONSBANK N A TRUSTEE ETAL 18K531349
15-10506 SRT ENTERPRISES INCORPORATED 18K640261
15-10507 SRT ENTERPRISES INCORPORATED 18K641800
15-10508 SMITH RUSSELL JOHN TRUSTEE 18M140330
15-10509 JONAN PROPERTIES LLC 18M440432
15-10510 DELMAR GARDENSAT CONWAY RIDGE L L C 18S320435
15-10511 KING REAL ESTATE INVESTMENTS II L L C 18U430136
15-10512 OVERMANN RAYMOND V TRUSTEE 18U430170
15-10513 OVERMANN RAYMOND V TRUSTEE 18U430181
15-10514 J R A LLC 18U430345
15-10515 ANDREWS REAL ESTATE ENTERPRISES NO 5 LLC 18V230078
15-10516 LIPTON CLAYTON HANLEY LLC 19J110425
15-10517 STEWART W LAYTON TRUSTEEETAL 19J310010
15-10518 ROBERT J AMBRUSTER INC 19J310021
15-10519 WAGNER ENTERPRISES L L C 19K220897
15-10520 FIRST BRENTWOOD PROPERTIES L L C 19K220903
15-10521 CLAYSHIRE PROPERTIES L LC 19K231204
15-10522 WCS Clayton Road LLC 19K310581
15-10523 LIPTON CLAYTON HANLEY LLC 19K320568
15-10524 SHIRE OIL CO 19K620484
15-10525 BURCH PROPERTIES INCORPORATED 19K641274
15-10526 FUHRER ESTHER C TRUSTEE ETAL 19M310040
15-10527 FUHRER ESTHER C TRUSTEE ETAL 19M310062
15-10528 CICERO INVESTMENT CO THE 19M310127
15-10529 CLAYBELL INN INC 19M310161
15-10530 RFJ ENTERPRISES LLC 19M340135
15-10531 9640 CLAYTON LLC ETAL 19M340180
15-10532 FRONTENAC RACQUET CLUB INC 19M411053
15-10533 FRONTENAC RACQUET CLUB INC 19M411460
15-10534 R W INVESTMENT CO L L P 19M421513
15-10535 OLD FRONTENAC SQUARE L L C 19M421546
15-10536 WALKER T & C LLC 19P230101
15-10537 AMSI PROPERTIES LLC 19P330056
15-10539 WESTALL DOUGLAS V VICTORIA R   H/W 19Q130141
15-10540 WESTALL DOUGLAS V VICTORIA R   H/W 19Q130152
15-10541 WOODLAKE CONDO LLC 19Q130163
15-10542 WOODLAKE CONDO LLC 19Q130174
15-10543 EDWIN R COHEN & ASSOCIATES LP 19Q130185
15-10544 DEN-GRANT INC 19Q130196
15-10545 BRENEMAN GARY L ALICE J   H/W 19Q130204
15-10546 BIEBEL CURT F JR IRREVOCABLE TRUST 19Q130213
15-10547 WOODSMILL HOLDINGS LLC 19Q130222
15-10548 PAGE JEFFEREY M 19Q130231
15-10549 RED CLAY LLC 19Q130240
15-10550 LORAN PROPERTIES LLC ETAL 19Q130507
15-10551 VATTEROTT PAUL B JR MARJORIE M H/W 19Q410047
15-10552 JJG PROPERTIESL L C 20J210231
15-10553 MASON CONTRACTORS ASSN OF ST LOUIS 20J242003
15-10554 SM PROPERTIES 2000 RICHMOND LLC 20J540938
15-10555 STILLWATERS INVESTMENTS LLC 20J541441
15-10556 KRUSSELL HENRY W     TRUSTEE 20J541560
15-10557 A K ASSOCIATESL L C 20J541571
15-10558 SM PROPERTIES 2000 RICHMOND LLC 20J541607
15-10559 SHEN JOSEPH D & XU PEI MING H/W 20J610684
15-10560 AMBRUSTER ROBERT J INC ACORPORATION 20J631144
15-10561 SM PROPERTIES 2000 RICHMOND LLC 20J631605
15-10562 Pulaski Bank 20J631751
15-10563 CORNELIUS PROPERTIES L L C 20J640652
15-10564 WOTKA JOSEPH ARMIN TRUSTEE ETAL 20J640753
15-10565 LB MANAGEMENT L L C 20K310064
15-10566 ROEHM ALFRED     TRUSTEE ETAL 20K310141
15-10567 LAWLOR GERALD T TRUSTEE 20K310284
15-10568 1326 1336 STRASSNER DRIVE L L C 20K310383
15-10569 1265 – 1300 STRASSNER DRIVE LLC 20K320553
15-10570 FRONTENAC GROVE L L C 20M430252
15-10571 SM PROPERTIES LADUE WEST L L C 20M440419
15-10572 LES TAYLOR INVCO INC MOCORP 20Q110046
15-10573 SM PROPERTIES WOODS MILL L L C 20Q110220
15-10574 GENERAL LAND &RACQUET SPORTSCORP 20Q420127
15-10575 K C PROPCO L L C 20R320073
15-10576 U-GAS STL HANLEY ROAD LLC 21J111661
15-10577 AUTOHAUS WEST INC 21J111717
15-10578 SUNQUAD CORPORATION 21J111946
15-10579 SUNQUAD LP A MISSOURI PARTNERSHIP 21J121383
15-10580 SUNQUAD LP A MISSOURI PARTNERSHIP 21j121394
15-10581 SUNQUAD LLLP 21J121415
15-10582 SUNCO LLC 21J130774
15-10583 SUNCO LLC 21J130884
15-10584 WMA GROUP LLC 21J141462
15-10585 MAPLE KING L L C 21J240774
15-10586 Rothschild Development Ltd 21J242372
15-10587 SUNQUAD LP A MO LP 21J410441
15-10588 SUNQUAD LLLP 21J410944
15-10589 SUNQUAD L P 21J411046
15-10590 Moops LLC 21J510961
15-10591 HOF LLC 21J512565
15-10592 HOF LLC 21J512576
15-10593 GBC ENTERPRISES LLC 21K110636
15-10594 GBC ENTERPRISES L L C 21K110672
15-10595 GBC ENTERPRISES LLC 21K130427
15-10596 GBC ENTERPRISES LLC 21K131215
15-10597 FROESEL CAROL CLOBES TRUSTEE 21K131260
15-10598 GBC ENTERPRISES 21K131361
15-10599 GBC ENTERPRISES LLC 21K131392
15-10600 ONT HOLDINGS LLC 21K140501
15-10601 OBRIEN TERRENCE R ETAL 21K140538
15-10602 OBRIEN TERRENCE R ETAL 21K140547
15-10603 HENSLEY PARTNERSHIP L L C THE 21K140565
15-10604 D T NEUNER L L C 21K210855
15-10605 2900 SOUTH BRENTWOOD LLC 21K210956
15-10606 TMD PROPERTY I L L C 21K220250
15-10607 615 DEVELOPMENT LLC 21K230352
15-10608 2722 SOUTH BRENTWOOD L LC 21K231283
15-10609 2726-2732 South Brentwood LLC 21K231294
15-10610 2726-2732 South Brentwood LLC 21K231306
15-10611 PIZZAZZ COMMERCIAL L L C 21K240106
15-10612 8500 MANCHESTER LLC TRUSTEE ETAL 21K240812
15-10613 DCD INVESTORS L L C ETAL 21K310241
15-10614 AUTOHAUS WEST INC 21K320965
15-10615 BICK MERCANTILE DRIVE LIMITEDPTNSP 21K331174
15-10616 RHEA JAMES W &M TRACEY H/W TRUSTEES 21K511714
15-10617 HAMPTON REALTYINC 21K620474
15-10618 KIVA GROUP INCTHE 21K631386
15-10619 BRIMER FAMILY L L C 21K640991
15-10620 MOOPS L L C 21L320984
15-10621 STANFORD COURT APTS L L C 21L321130
15-10622 SCOTT FREE LTD 21L321262
15-10623 GBC ENTERPRISES LLC 21L321295
15-10624 MCMANUS HOLDINGS LLC 21L321415
15-10625 FROESEL RONALD D     TRUSTEE ETAL 21L340124
15-10626 PRAS LLC 21L340490
15-10627 JCW INVESTMENTS LLC 21L340683
15-10628 ROEHM ALFRED     TRUSTEE ETAL 21L340849
15-10629 MAJ PROPERTIES LLC 21L340876
15-10630 ROEHM ALFRED     TRUSTEE ETAL 21L620707
15-10631 JAMPAC LLC 21O620030
15-10632 K C PROPCO L L C 21R441238
15-10633 BANYAN VENTURES L L C 21U120318
15-10634 BANYAN VENTURES L L C 21U120327
15-10635 MEW & EEW LLC 22J230152
15-10636 D F & H PROPERTIES MISSOURI GEN PTNSP 22J420683
15-10637 D F & H PROPERTIES MISSOURI GEN PTNSP 22J420793
15-10638 SUNQUAD LLLP 22J440274
15-10639 SUNQUAD L P 22J440285
15-10640 SUNQUAD L P 22J440296
15-10641 Big Bend Development Group 22J511466
15-10642 MORGNER DONALD J     TRUSTEE 22K110305
15-10645 DES PERES LAND COMPANY 22K320405
15-10647 SLACK FRANCIS G JILL L   H/W TRUSTEES 22K511179
15-10648 ENTERPRISES BY YASOU L L C 22L440223
15-10649 M B VENTURES LLC 22L531220
15-10650 SEEGER NEW ORLEANS LP 22L540992
15-10651 NR INVESTMENTS L L C 22L541087
15-10652 BUCKS INC 22M130703
15-10655 DEAN TEAM L L C 22M331283
15-10656 MANCHESTER L LC 22M331294
15-10657 HIRTH WILLIAM K & ELEANOR P H/W TRS ETAL 22M420011
15-10658 LINCOLN INVESTMENT COMPANY 22M421212
15-10659 TALLBROOKE DES PERES LLC 22N231326
15-10660 BRIANN REALTY LP 22N410718
15-10661 LC REAL ESTATE LLC 22N421273
15-10662 DES PERES COMMONS L L C 22N510634
15-10663 DES PERES COMMONS L L C 22N510643
15-10664 D P S PLAZA MEMBERS L L C 22O230382
15-10665 D L F D P S Q   L L C 22O230612
15-10666 FERGUSON DONALD L     ETAL 22O230630
15-10667 MOCAP LLC 22O410324
15-10668 ISLAND DREAMERS LLC A MO LIMITED LIABILI 22O620350
15-10669 ENERGY MARKETING 1877 LLC 22P110355
15-10670 SPEEDY CAR WASH LLC 22P120310
15-10671 BALDRIDGE MASON LLC 22P210253
15-10672 YANKEER LLC 22P220364
15-10673 YANKEER LLC 22P220373
15-10674 LN’L L L C 22Q110659
15-10675 WCS MANCHESTERLLC TRUSTEE ETAL 22R310511
15-10676 SUNTRUP WILLIAM N TRUSTEE ETAL 22R320475
15-10678 LEMON BUILDINGLLC 22T120013
15-10679 MOZINGO DON ALLEN & LENELLA DOROTHEA H/W 22T210727
15-10680 BUCKS INC 22T210736
15-10681 MOZINGO HOLDINGS L L C 22t210781
15-10682 ENTERPRISES BY YASOU L L C 22T210828
15-10683 BNAB ENTERPRISES LLC 22T231223
15-10684 CLARKSON CLAYTON CEN ASSOC JTVENTURE 22T420304
15-10685 JPC PROPERTIES L C 22V120208
15-10688 SFC PROPERTIES LLC ETAL 23K630981
15-10689 BIG BEND PARTNERSHIP 23K631102
15-10690 BIG BEND PARTNERSHIP 23K631124
15-10691 LAYTON FAMILY LLC 23K640724
15-10692 PIZZAZZ COMMERCIAL LLC 23M120361
15-10693 ASGARD PARTNERSHIP A MOGEN PTNSP 23M120408
15-10694 STEINER SUZANNE H TRUSTEE ETAL 23M120453
15-10695 PIZZAZZ COMMERCIAL LLC 23M120509
15-10696 KIRKWOOD HOUSING PARTNERSHIP A MO GENERA 23M120875
15-10697 ASGARD PARTNERSHIP A MO GEN PTNSP 23M121113
15-10698 KIRKWOOD HOUSING PARTNERSHIP 23M121151
15-10699 PIONEER LAND LLC 23M140455
15-10702 SUNTRUP WILLIAM N TRUSTEE ETAL 23Q431317
15-10703 SUNTRUP WILLIAM N TRUSTEE 23Q431371
15-10704 THOMAS NELLIE M     TRUSTEE ETAL 23Q431564
15-10705 1011 BUILDING INC 23Q510517
15-10706 Signs of Snowmass LLC 23Q530665
15-10707 MARQUART DUANE J ELAINE     H/W 23Q540419
15-10708 TAYCO OLD ORCHARLD JUNIOR L C 23Q630194
15-10709 BERNAY REALTY L L C 23R540786
15-10710 DOUROS IRENE V TRUSTEE 23R540896
15-10712 ALS PROPERTY HOLDINGS LLC 23S430275
15-10713 DAU THE HOUSE FURNISHER INCORPORATED 23S440164
15-10714 U-GAS STL BALLWIN LLC 23S540514
15-10715 U S BANK N A 23S540660
15-10716 POSTOL PROPERTIES LLC 23S540725
15-10717 FRISELLA PROPERTIES L L C 23S640254
15-10718 ILLINOIS STATETRUST CO ACORP IL 23T440141
15-10719 MIDWEST EQUITIES INC 23T530862
15-10720 Clarkson Manchester LLC 23T531023
15-10721 M G M GIBSON ENTERPRISESINC 23T640396
15-10722 ESSEN DONALD F     TRUSTEE 23T640495
15-10723 MCW RD WILDWOOD CROSSING LLC 23U120480
15-10724 ELECTRO SAVINGS CREDIT UNION 23U120509
15-10725 WESTWOODS CENTER III L L C A MISSOURI LI 23U331031
15-10726 SPENCER PROPERTIES L L C 23U340132
15-10727 R & M PARTNERSHIP 23U340161
15-10729 MONOLO TIMOTHY C 23U640432
15-10730 FRONTIER PETRO LLC 23V120083
15-10731 WAYSIDE MOTEL INCORPORATED 24K340762
15-10732 WAYSIDE MOTEL INCORPORATED 24K340872
15-10733 L C L B INVESTMENTS L L C 24L610752
15-10734 DANCO ENTERPRISES L L C 24M110965
15-10735 DANCO ENTERPRISES L L C 24M110974
15-10736 STOUT EVERETT   JUDITH     H/W 24M111087
15-10737 STOUT EVERETT F JUDITH K   H/W 24M111098
15-10738 STOUT EVERETT F JUDITH K   H/W 24M111102
15-10739 MUCKLER NUTRITION INC 24M120737
15-10740 KOP LLC 24M121121
15-10741 UHLEMEYER GARY G     TRUSTEE 24M121174
15-10742 UHLEMEYER GARY G     TRUSTEE 24M121240
15-10743 KIRKWOOD OFFICE PROPERTIES LLC 24M141352
15-10744 RRS REAL ESTATE HOLDINGS LLC 24M240150
15-10746 NERI L L C 24M441928
15-10747 J C L B INVESTMENTS L L C 24M441937
15-10748 CROONER LLC 24M443177
15-10749 MCDONALDS REAL ESTATE COMPANY 24M443199
15-10750 RRS REAL ESTATE HOLDINGS LLC 24M520834
15-10751 ST LOUIS CAR WASH PROPERTIES LLC 24P210150
15-10754 MONOLO REAL ESTATE LLC 24R310931
15-10755 AEI INCOME & GROWTH FUND XXI LIMITED 24S320793
15-10756 AFFTON GRAVOISL L C 25H131033
15-10757 NAYR PROPERTIES L L C 25J210069
15-10758 GORDON JOHN D 25J221704
15-10759 ELLSWORTH BREIHAN BUILDING COMPANY 25K530960
15-10760 MCW R D CRESTWOOD COMMONS LLC 25L140562
15-10761 STELMACH PROPERTIES LLC 25L610247
15-10762 U GAS STL SUNSET HILLS LLC 25M110043
15-10763 LUTHERAN CHURCH EXTENSION FUND-MO SYNOD 25M130645
15-10764 NISMARK L L C 25M141544
15-10765 SYBERGS WATSON PROPERTY L L C 25M220634
15-10766 WESTMOOR INVESTMENTS LLC 25M340031
15-10767 WESTMOOR INVESTMENTS LLC 25M340042
15-10768 ODONNELL FRANCIS E JR & KATHLEEN E H/W 25M442623
15-10769 ODONNELL FRANCIS E JR & KATHLEEN E H/W 25M442632
15-10770 ODONNELL FRANCIS E JR & KATHLEEN E H/W 25M442683
15-10771 JONES JOHN M DIXIE L   H/W 25O310131
15-10772 WULFERS FAYE FRANCINE TRUSTEE 25O330063
15-10773 BOHN & DAWSON INCORPORATED 25O420054
15-10774 Edinburgh Limited 25O420285
15-10775 C J D S INVESTMENTS LLC 25O420351
15-10776 SAUER PROPERTIES II L L C A MO LIMITED L 25O420362
15-10777 GW MANAGEMENT GROUP L L C 25Q640214
15-10778 POOLED ASSETS LLC 26H520625
15-10779 Pulaski Bank 26H520634
15-10780 MACKENZIE OFFICE PARTNERSLLC 26J231652
15-10781 MACKENZIE OFFICE PARTNERSLLC 26J231674
15-10782 MACKENZIE OFFICE PARTNERSLLC 26J231685
15-10783 MACKENZIE OFFICE PARTNERSLLC 26J231696
15-10784 MACKENZIE OFFICE PARTNERSLLC 26J231704
15-10785 MACKENZIE OFFICE PARTNERSLLC 26J231713
15-10786 MACKENZIE OFFICE PARTNERSLLC 26J231722
15-10787 MACKENZIE OFFICE PARTNERSLLC 26J231731
15-10788 MACKENZIE OFFICE PARTNERSLLC 26J231740
15-10789 MACKENZIE OFFICE PARTNERSLLC 26J231751
15-10790 MACKENZIE OFFICE PARTNERSLLC 26J231762
15-10791 MACKENZIE OFFICE PARTNERSLLC 26J231773
15-10792 MACKENZIE OFFICE PARTNERSLLC 26J231784
15-10793 MACKENZIE OFFICE PARTNERSLLC 26J231795
15-10794 MACKENZIE OFFICE PARTNERSLLC 26J231805
15-10795 MACKENZIE OFFICE PARTNERSLLC 26J231814
15-10796 MACKENZIE OFFICE PARTNERSLLC 26J231823
15-10797 NAYR PROPERTIES L L C 26J511558
15-10798 NAYR PROPERTIES L L C 26J531930
15-10799 MCW- RD AFFTON PLAZA LLC 26K640422
15-10800 SVS LLC A MO LTD LIAB CO 26M420662
15-10801 ADAMS PROPERTIES L L C 26M440352
15-10802 LINDBERGH INVESTMENTS LLC 26M441089
15-10803 SUNSET VILLAGE CONDOMINIUM LLC 26M441133
15-10804 SUNSET VILLAGE CONDOMINIUM LLC 26M441144
15-10806 KEN ENTERPRISES L P 26O110251
15-10807 U GAS INVESTMENTS BOLGER COURT LLC 26O120371
15-10808 BROTCKE JACKLYN K     TRUSTEE 26O210351
15-10809 Merus Corporation 26O210395
15-10810 FENTON REALTY L P 26O210616
15-10811 Lawlor Land Company 26O220433
15-10812 507 RUDDER ROAD L L C 26O310132
15-10813 RBS INVESTMENTS OF MISSOURI LLC 26O641353
15-10814 1800 BOWLES AVE L L C 26P310405
15-10815 1800 BOWLES AVE L L C 26P310414
15-10816 PEBCAK L L C 26P320415
15-10818 MERAMEC STATION HOLDINGS LLC 26Q620752
15-10819 MCHUGH STEVEN R SUSAN M   H/W 26Q630818
15-10820 224 MERAMEC STATION L L C 26Q641032
15-10821 PRIMARY LEASING L L C 27H110755
15-10822 HILL JOSEPH C VIRGINIA M   H/W TRUSTEES 27H120417
15-10823 ALS PROPERTY HOLDINGS LLC 27H221097
15-10824 ALPHA CEMENT PROPERTY ACQUISITION CO 27J110147
15-10825 ALPHA CEMENT PROPERTY ACQUISITION CO 27J110257
15-10826 BUDROVICH REAL ESTATE L L C 27J130091
15-10827 ALPHA CEMENT PROPERTY ACQUISITION COMPAN 27J210050
15-10828 ALPHA CEMENT PROPERTY ACQUISITION COMPAN 27J210061
15-10829 ALPHA CEMENT PROPERTY ACQUISITION COMPAN 27J210126
15-10830 BUDROVICH REALESTATE L LC 27J210137
15-10831 ALPHA CEMENT PROPERTY ACQUISITION COMPAN 27J230663
15-10832 HENDRICKSON JOHN L BILLIE D   H/W TRUSTE 27K120035
15-10833 NICO PROPERTIES I L L C 27L310730
15-10834 NICO PROPERTIES I L L C 27L310741
15-10835 STUHLMANN SHIRLEY V     TRUSTEE 27L410566
15-10836 LUEDDE JAY CLARKSON TRUSTEE 27L410904
15-10837 STOTLER WAYNE   DAWN     H/W 27L530664
15-10838 CONKLIN FLOYD D LIVING TRUST 27M340660
15-10839 CONKLIN FLOYD D LIVING TRUST 27M340671
15-10840 CONKLIN FLOYD D LIVING TRUST 27M340682
15-10841 CONKLIN FLOYD D LIVING TRUST 27M340693
15-10842 KELLY ROBERT J     TRUSTEE 27M340707
15-10843 JD ASSOCIATES A MO PTNSP 27M340716
15-10844 CONKLIN FLOYD D LIVING TRUST 27M340734
15-10845 CONKLIN FLOYD D LIVING TRUST 27M340743
15-10846 CONKLIN FLOYD D LIVING TRUST 27M340752
15-10847 CONKLIN FLOYD D LIVING TRUST 27M340761
15-10848 CONKLIN FLOYD D LIVING TRUST 27M340770
15-10849 FANGER & ASSOCIATES L L C 27O420056
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15-10851 GGJB PROPERTIES L L C 27O510092
15-10852 CHAPTER 100 ST LOUIS COUNTY MISSOURI 27O510135
15-10853 STARHILL ACRES LLC 27O520079
15-10854 LONGWOOD HOLDINGS LLC 27O520123
15-10855 APPRILL JAMES H     TRUSTEE 27O520134
15-10856 B & J FAMILY LIMITED PARTNERSHIP 27O530364
15-10857 Equipment Leasing Company 27O540165
15-10858 CLAYTON CORPORATION OF DELAWARE 27O610466
15-10859 STARHILL ACRES LLC 27O610565
15-10860 STARHILL ACRES LLC 27O610642
15-10861 WCS Headland LLC 27O640276
15-10862 NR PROPERTIES LLC 27O640331
15-10863 R V B & ASSOCIATES L L C 28H221625
15-10864 RVB & ASSOCIATES L L C 28H221634
15-10865 RUZICKA THOMAS C LYNNE M   H/W 28J340345
15-10866 BUDROVICH REAL ESTATE L L C 28J440391
15-10867 STL WAREHOUSING L L C 28J440467
15-10868 BREIHAN-SWANSON INC 28J530238
15-10869 NO 6 LLC A MISSOURI LIMITED LIABILITY CO 28K320126
15-10870 BI-STATE ASSOCIATES L L C 28K320171
15-10871 BI-STATE ASSOCIATES L L C 28K320225
15-10872 FOREST PARK R E LIMITED PARTNERSHIP 28K320236
15-10873 ACROPOLISPM LINDBERGH LLC 28K330246
15-10874 MUNGENAST DAVID F TRUSTEE 28K330301
15-10875 MUNGENAST DAVID F TRUSTEE 28K330334
15-10876 RAMSEY & ROMINE L L C 28K340597
15-10877 RAMSEY & ROMINE L L C 28K340603
15-10878 11555 CONCORD VILLAGE LLC 28K430214
15-10879 MUNGENAST DAVID F & BARBARA J H/W TRS 28K520953
15-10880 LC REAL ESTATE LLC 28K611011
15-10881 LC REAL ESTATE LLC 28K611077
15-10882 11049 LIN VALLE DRIVE LLC 28K620251
15-10883 SEIBEL PROPERTIES L L C 28L612660
15-10884 Ariel Investment LLC 28L640324
15-10885 10550 BAPTIST CHURCH PLAZA LLC 28L640500
15-10886 RICHARD ENTERPRISES II L L C 28M110402
15-10887 L A J HOLDINGS L L C 28M110442
15-10888 V F P REALTY INC 28M130143
15-10889 FINNEY MICHAEL B & MEGAN A H/W 28N110551
15-10890 FIESER SERVICES INC 28N111101
15-10891 MAURER DEVELOPMENT COMPANY 28N610138
15-10892 MAURER DEVELOPMENT CO 28N631193
15-10893 MAURER DEVELOPMENT COMPANY 28N631203
15-10894 Midwest Bankcentre 28P540770
15-10895 U-GAS INVESTMENTS BOWLES AVENUE LLC 28P630497
15-10896 MARLBOROUGH DEVELOPMENT LL C 29H210303
15-10897 HOUSE VERNON L TRUSTEE 29J420570
15-10898 Southern Commercial Bank 29J430612
15-10899 H & E COMPANY LLC 29J430678
15-10900 BALDRIDGE LAUBER PROPERTIES A MISSOURI G 29J430700
15-10901 HENDRICKSON JOHN L BILLIE D   H/W TRUSTE 29J530097
15-10902 NO 3 L L C 29K310096
15-10903 EXECUTIVE PROPERTIES I LLP 29K310117
15-10904 NO 3 L L C A MISSOURI LIMITED LIABILITY 29K322228
15-10905 NO 3 LLC 29K322273
15-10906 ACROPOLISPM CRESCENT LLC 29K621099
15-10907 U GAS STL TOWNE SOUTH LLC 29L140201
15-10908 VOSS FAMILY LIMITED PARTNERSHIP NO 1 L P 29L140531
15-10909 LAMPLIGHTER SQUARE LLC 29L420369
15-10910 LAMPLIGHTER SQUARE LLC 29L420370
15-10911 U S BANK N A 29V520269
15-10912 U S BANK N A 29V520588
15-10913 PDF LLC 29V611008
15-10914 DUNLEITH HOLDINGS LLC 29V611020
15-10915 RAINBOW FINISHES INC 29W510160
15-10916 R J THROCKMORTON SALES CO INC 29W530146
15-10917 TAYCO TELEGRAPH ROAD L L L P 30H111688
15-10918 KC PROPCO HOLDING I L L C 30H410952
15-10919 MCW RD BUTLER HILL CENTRE LLC 30K130300
15-10920 LUKETICH INC 30K210747
15-10922 TRB MAB INVESTMENTS LLC 30L130080
15-10923 MANNION GROUP V LLC TRUSTEE ETAL 30L140247
15-10924 TESSON FERRY PROPERTY L L C 30L430014
15-10925 CUNA MUTUAL INVESTMENT CORPORATION 30V610151
15-10926 U S BANK N A 31H131029
15-10927 OTTO PARTNERSHIP THE 31H411024
15-10928 NJB INVESTMENTS L L C 32H430475
15-10929 NJB INVESTMENTS L L C 32H430484
15-10930 BUCKS INC 32H430631
15-10931 JERRY MICHEL INC 32H430705
15-10932 K C PROPCO L L C 32J640462
15-10933 DLM PROPERTIES L L C 32K130555
15-10934 BELSAR HOLDINGS L L C 32K210152
15-10935 SPECTRUM CLEANING SERVICES INC 32K240124
15-10936 MERAMEC BOTTOM PROFESSIONAL SUITES 32L230362
15-10937 Southern Commercial Bank 32L240318
15-10938 A 1 LOCKER RENTAL SELF STORAGE L L L P 32L240354
15-10939 A-1 LOCKER RENTAL SELF-STORAGE LLLP 32L240693
15-10940 U GAS STL TELEGRAPH & SUSAN LLC 33H430144
15-10941 NATURE GIFTS INC 33H430621
15-10943 PIPEFITTERS WELFARE EDUCATIONAL FUND 07D220058
15-10944 PIPEFITTERS WELFARE EDUCATIONAL FUND 07D420104
15-10945 PIPEFITTERS WELFARE EDUCATIONAL FUND 07D520039
15-10948 Flower Valley LLC 07H530254
15-10950 FLAGG BROADWAY L L C 07J310305
15-10957 12100 BELLEFONTAINE LLC 08E520699
15-10960 PADDOCK FOREST L L C 08F640356
15-10972 BZ PROPERTIES LLC 08J230369
15-10973 Ariel Investment LLC 08J230912
15-10974 BEHLMANN HARRY E & BARBARA M TRUSTEES 08J411386
15-10975 LEWIS & CLARK MERCANTILEBANK 08J430493
15-10976 AUTO PROPERTIES L L C 08J531077
15-10979 PARK 370 L L C 08M120081
15-10983 TRIPLE J PROPERTIES L L C 09G110079
15-10984 Sanat LLC 09G220574
15-10985 F O C I ENTERPRISE L L C 09H340330
15-10986 F O C I ENTERPRISE L L C 09H340341
15-10989 DUNWOOD DEVELOPMENT COMPANY 09K130083
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[1] A complete list of appeals is attached as Decision Exhibit A

[2] Two sets of Complainants presented evidence at the hearing as to the ratio of assessment of Commercial properties.  The groups were labeled by the parties for ease of reference as “PAR” Complainants and “Sansone” Complainants.  Complainants are in the “PAR” group.  Exhibits filed on behalf of Sansone group are listed at the end of this Decision and Order.

[3] IAAO stands for the International Association of Assessing Officers.  Its members include government assessment officials and others interested in the administration of the property tax. They provide education, resources and standards for ad valorem taxation.

[4] Witness Robert Gloudemans also testified at the ratio hearing.   Gloudemans is the expert witness for Complainants (“Sansone” Complainants) represented by Attorney Thomas Campbell.  Gloudemans has training, experience and education in the field of appraisal, mass appraisal and mass appraisal review.  The witness conducted a ratio study for the 2015 commercial properties in St. Louis County.