State Ex Rel. Mahn v. J.H. Berra Construction Co.

OPINION

GEORGE W. DRAPER III, Judge.

J.H. Berra Construction Co., Inc. (hereinafter, “Berra”) appeals from the trial court’s grant of summary judgment in favor of Beth Mahn, Collector of Revenue for Jefferson County, Missouri (hereinafter, “the Collector”), finding the Collector’s suit to collect Berra’s delinquent 2001 personal property taxes was filed timely. Berra raises one point on appeal arguing the Collector’s suit was barred by the statute of limitations. Collector cross-appeals, disputing the trial court’s calculation of the additional tax penalty. We reverse and remand.

The facts are…