C & D Investment Co. v. Bestor

SEILER, Judge.

This case involves construction of § 139.-031, RSMo 1978, the “tax protest statute.” 1

Taxpayers in these fifteen consolidated cases individually own twenty-three parcels of real estate in Jackson County, Missouri. In 1976, each taxpayer paid a portion of his property taxes under protest pursuant to the procedure set out in § 139.031. Although most of the protests involved taxes currently due, there were six past due tax bills involving 1973-1975 tax years. The assessed valuations had not changed during the applicable years. The taxpayers in their protest letters identified six…