Collector of Revenue v. Wiley

Gary M. Gaertner, Jr., Presiding Judge

Introduction

This suit involves the payment of court costs in an action by the Collector of Revenue of the City of St. Louis (Collector) to recover delinquent personal property taxes owed by Greg Wiley (Wiley). Whey filed a motion to tax or retax costs, requesting a Rill refund of the $177.00 he paid in court costs, arguing that he should not be liable for costs that the Collector as plaintiff was statutorily exempt from paying. The trial court granted Whey a partial refund, and both Wiley and the Collector appeal. We affirm in part and reverse in part.

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