McMichael Argues in Mo. Supreme Court Solar Energy Assessment Appeal
On May 24, 2022, Zachary R. McMichael argued in front of the Supreme Court of Missouri in Johnson, et al. v. Springfield Solar 1, LLC. The case explores the power of the Missouri legislature to exempt solar power facilities from personal property tax and whether an assessor is required to apply a statute that he or she believes is facially unconstitutional.
Before the STC, the Assessor attempted to defend his assessments by arguing that:
- the Equipment was not a “solar system not held for resale” and;
- that the statute was unconstitutional.
Even if it was unconstitutional, the Assessor exceeded his authority when he assessed the Equipment before a Court ruled the statute unconstitutional. The Assessor appealed to the Supreme Court of Missouri.
From Law360: Mo. Supreme Court Should Uphold Solar Exemption, Co. Says.
“The Missouri Supreme Court should uphold a lower court ruling exempting a company’s solar panels from ad valorem tax and denying the county assessor’s claims that the exemption is unconstitutional, the company told the court during oral arguments on Tuesday.”
The case is Brent Johnson, in His Official Capacity as the Assessor for Greene County, Missouri, and Greene County, Missouri v. Springfield Solar 1 LLC. Zachary R. McMichael of Capes Sokol represented Springfield Solar.
Listen to the oral argument: SC99441 MP3 file
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