Community Federal Savings & Loan Ass'n v. Director of Revenue

HIGGINS, Judge.

The Administrative Hearing Commission affirmed decisions of the Director of Revenue that appellants are not entitled to refunds of intangible property taxes paid under section 148.480, RSMo 1978, subsequently held unconstitutional in Jefferson Savings and Loan Association v. Goldberg, 626 S.W.2d 640 (Mo. banc 1982). The principal question is whether appellants are precluded by sovereign immunity from recovery under the general refund statute, section 136.035, RSMo 1986.1 A question peculiar to appellant Community Federal is whether its claim was properly dismissed for failure…