Court Opinion

ID: 9759439
Source: CourtListenerOpinion
Date Created: 2023-08-29 00:16:19.952438+00
Date Added: 2024-06-11T10:04:08.590714
License: Public Domain

SEILER, Judge,
concurring in part and dissenting in part.
As to what is said in the principal opinion, the opinion on rehearing, and in the concurring opinion of Simeone, J., as to the state tax commission, I concur.
However, I would not reverse the trial court outright. I believe relators are entitled to partial fruits of victory here. I would not reverse as to those portions of the trial court’s order which direct the director of revenue, the assessor, and the board of equalization of St. Louis County to proceed as set forth in the trial court’s order.
Rather, I would order the circuit court to retain jurisdiction of the cause, but to suspend enforcement of its order for a reasonable time, not to exceed one year, pending action by the Commission to compel the county assessor to perform his duties. If such action is not forthcoming, the circuit court should then enforce its original order to take such other action as it deems necessary at that time.
There is no question but that the local officials are not performing their duties. Relators are entitled to relief against them without having to wait further than the time given said officials to perform under the order of the trial court. Relators should not be put to the time, trouble, and expense of starting all over again later against their local officials. They should be permitted to maintain their position pending further developments.