Collector of Revenue of St. Louis v. Parcels of Land Encumbered with Delinquent Tax Liens

DOWD, Presiding Judge.

Defendant Parcels of Land appeals from a judgment of the Circuit Court of the City of St. Louis foreclosing tax liens vested in plaintiff Collector of Revenue. We granted the motion of the Land Reutilization Authority of St. Louis to intervene in this appeal. Since this court has no jurisdiction over the construction of a revenue statute, we transfer the case to the Supreme Court.1

*473The Municipal Land Reutilization Law § 92.700 et al. RSMo 1975 (MLRL) establishes procedures for enforcement of tax liens by qualifying cities. On October 9, 1975 the Collector of Revenue filed…