Specialty Transit Co. v. Goldberg

CLEMENS, Senior Judge.

The sole issue here is which of two limitation statutes applies. Plaintiff taxpayer contends that having initially suffered a non-suit on his 1974 petition for review of two tax assessments he was, under Section 516.230 R.S.Mo. 1969 1 entitled to re-file the present petitions for review within one year of the dismissal. The defendant Director of Revenue contends to the contrary that since plaintiff’s present action was for judicial review of defendant’s final 1974 administrative ruling it was barred by Section 536.110 1., because it was not, as required thereby, filed…