State Ex Rel. National Investment Corp. v. Leachman

RENDLEN, Judge.

This appeal, involving construction of the revenue laws, comes to us directly through Art. V, Sec. 3, Missouri Constitution. The question turns on whether Sec. 139.031.1, RSMo 1978, 1 permits a taxpayer to challenge taxes assessed against him by filing written protest after payment of the taxes, when, as here, both payment and protest occur prior to January 1, the date of delinquency. The trial court approving such consecution, compelled the Collector of Revenue (Collector) by its writ of mandamus to impound that portion of taxes disputed by the taxpayer, National Investment…