Legal Opinion

Carpenter v. King

Supreme Court of Missouri

Decided November 20, 1984No. 65785PublishedCited by 10 opinions

1Opinion of the Court

WELLIVER, Judge.

The Recorder of Deeds of the City of St. Louis, appellant, brought this suit for declaratory judgment to resolve whether the Director of Revenue, respondent, must pay a fee for filing and recording notices of sales tax liens and releases thereof. The Circuit Court of Cole County entered judgment for respondent, Director of Revenue and appellant perfected this appeal. Since the cause involves the construction of a state revenue law, we have exclusive appellate jurisdiction. Mo. Const, art. V, § 3. We affirm.

Section 144.380, RSMo 1978, directs the Director of Revenue to file for…

2Cases cited4 opinions

  1. State Ex Rel. Askew v. KoppSupreme Court of Missouri · 1960
  2. Hayes v. City of Kansas CitySupreme Court of Missouri · 1951
  3. City of Poplar Bluff v. KnoxMissouri Court of Appeals · 1966
  4. Paulus v. City of St. LouisMissouri Court of Appeals · 1969

3Cited by10 opinions

  1. R.M.A. (a Minor Child), by his Next Friend: Rachelle Appleberry v. Blue Springs R-IV School District and Blue Springs School District Board of EducationSupreme Court of Missouri · 2019
  2. Krasney v. Curators of the University of MissouriMissouri Court of Appeals · 1989
  3. Smith v. CoffeySupreme Court of Missouri · 2001
  4. Engelage v. City of WarrentonMissouri Court of Appeals · 2012
  5. King v. Probate Division, Circuit Court of the County of St. Louis, 21st Judicial CircuitMissouri Court of Appeals · 1997

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