OPINION BY LIMBAUGH, J.

81757

State ex rel. Missouri Growth Association, et al., Relators/Respondents, vs. State Tax Commission, et al., Respondents/Appellants.

REVERSED AND REMANDED. Price, C.J., Covington, White and Wolff, JJ., concur; Holstein, J., concurs in separate opinion filed; Benton, J., concurs in opinion of Holstein, J.

OPINION BY WOLFF, J.

81605

Dale Ensor, in his official capacity as Treasurer of Lafayette County, Missouri, Appellant, vs. Director of Revenue, Respondent.

AFFIRMED. All concur.