Administrative Law

Daniel R.E. Jordan, Esquire

No mandamus pending administrative review. State of Missouri, ex rel. DPH Chesterfield, LLC v. State Tax Commission of Missouri and Jake Zimmerman, Assessor for St. Louis County, Nos. 98724 and 98761 (Mo. App. E.D., March 6, 2013), per curiam.

When State Tax Commission issued interlocutory order of remand to hearing officer, circuit court issued writ of mandamus to Commission requiring an order for a new assessment.

Held: Writ quashed.“Mandamus will not lie if another adequate remedy is available to relator.”  Statutes provide that assessment of real property for tax purposes is subject to review before State Tax Commission. Exceptions for matters outside of commission jurisdiction and matters that will lead to inconsistent results from multiple trials do not apply.