Missouri American Water Co. v. Collector of St. Charles County

GLENN A. NORTON, Judge.

Missouri American Water Company appeals the judgment dismissing its petition against the Collector of St. Charles County for a refund of taxes “mistakenly or erroneously paid.” We affirm.

I. BACKGROUND

Because this is an appeal from the grant of a defendant’s motion to dismiss for failure to state a claim, we accept as true all well-pled allegations in American Water’s petition and liberally grant it all reasonable inferences drawn therefrom. See Nazeri v. Missouri Valley College, 860 S.W.2d 303, 306 (Mo. banc 1993). We also consider exhibits attached to the petition as…