Connors v. Leachman

SATZ, Presiding Judge.

Plaintiffs Donald and Mildred Connors sued defendant George Leachman, Collector of Revenue of St. Louis County, to recover taxes paid under protest. The trial court granted defendant’s motion to dismiss. Plaintiffs appeal. We affirm.

Plaintiffs own two pieces of property containing at least five dwelling units. This property is classified “commercial” and subject to an assessment rate of 32 percent. § 137.016.1(3) RSMo. (Supp.1987). Plaintiffs paid the commercial tax rate under protest by submitting a protest letter with their tax payment. In their protest letter,…