Missouri Court of Appeals June 25, 2002, WD 60335 (Maryville Properties, L.P. v. Nelson)

RONALD R. HOLLIGER, Judge.

Maryville Properties, L.P. (Maryville Properties) appeals from a decision of the State Tax Commission (Commission) including Low Income Housing Tax Credits (LIHTCs) received by Maryville Properties’s limited partners in the valuation of a rent restricted apartment complex for real property tax purposes.