Missouri Court of Appeals January 30, 1979, No. 39965 (Hess Construction Co. v. State Tax Commission)

CRIST, Judge.

State Tax Commission appeals order of the Circuit Court of the County of St. Louis reversing and remanding for rehearing the Commission’s decision regarding assessments on two adjacent parcels of real estate. We affirm.

The two improved parcels in issue are owned by Hess Construction Company, respondent and taxpayer herein.