St. Louis Provident Ass'n. v. Gruner

Action for declaratory judgment in which plaintiff seeks determination of tax exemption from taxes due in 1944 on a lot purchased by it on February 26, 1944 and cancellation of a tax bill issued therefor. The court found that the lot was exempt from the date of its purchase and apportioned the taxes due in 1944 in accordance with the time of ownership of the parties during 1944, making the lot liable only for $190.37 of the total tax of $787.75. Defendant has appealed.

The questions for decision are: When did the state’s lien commence for taxes due in 1944? and Can these taxes be apportioned?…