Court Opinion

ID: 9776391
Source: CourtListenerOpinion
Date Created: 2023-08-29 19:33:47.776762+00
Date Added: 2024-06-11T07:32:38.398185
License: Public Domain

On Motion for Rehearing or for Transfer to Court en Banc
PER CURIAM:
Appellants’ joint motion for rehearing or for transfer to the Court en Banc suggests, inter alia, that there is ambiguity in the trial court’s order, which we have held to not be a final appealable order, in that the trial court’s order of remand to the State Tax Commission may be subject to the interpretation that' it authorizes the State Tax Commission to hold new or additional evidentiary hearings in the matters which are the subject of this case.
The trial court’s memorandum opinion and findings made therein clearly evidences that the singular premise upon which the trial court’s order was entered was the failure of the State Tax Commission to include in its order “a concise statement of the findings on which the [Commission] bases its order” as required by Sec. 536.090, V.A.M.S. It was this defect that prevented the trial court from performing its limited review function and which, in turn, prevents this Court from performing its appellate function on the merits of the cause, thus resulting in the appeal being premature. It was to correct this defect that the trial court entered its order of remand.
The trial court’s order of remand to the State Tax Commission is not subject to the interpretation suggested as a possibility by appellants.
Appellants’ joint motion for rehearing or for transfer to the Court en Banc and for oral argument on this motion is overruled.