Breckenridge Hotels Corp. v. Leachman

DONNELLY, Judge.

This case involves a tax assessment on real property belonging to appellants. Appellants’ “First Amended Petition for Refund of Tax Paid Under Protest,” filed under § 139.031, RSMo 1969, was dismissed by the trial court on the grounds it “fails to state a claim upon which relief can be granted * *

There are several issues raised and briefed by the parties. We decide only the question whether the petition states a claim upon which relief can be granted, under § 139.031, against George C. Leachman, the Collector of St. Louis County, Missouri.

According to the petition, appellants…