Sperry Corp. v. Wiles

ALMON H. MAUS, Special Judge,

This is an action by appellant-taxpayer, under § 139.031, to recover 1982 personal property taxes paid under protest. The decisive issue upon appeal is whether the trial court properly dismissed the petition because the appellant did not pursue administrative review of the allegedly exces sive, discriminatory assessment which formed the basis of the protest.

As hereinafter developed, the decisive issue has been resolved by prior decisions of this court. Because of those decisions, the presentation of that issue does not vest jurisdiction of this action in this…