Board of Educ. of City of St. Louis v. Daly

Introductiva

Value St. Louis Associates, L.P. and STL 300 N. 4th, LLC (Taxpayers), and the State Tax Commission (Commission) (collectively Appellants), appeal from the trial court’s June 13, 2007 Order and Judgment (Judgment) reversing the Commission’s Order that Taxpayers are entitled to refunds for taxes paid for the years 2003, 2004 and 2005, finding that Taxpayers did not properly pay the taxes under protest pursuant to Section 139.031, 1 and thus had no refund rights, and denying Taxpayers’ motions to compel the refund. We reverse and remand.

Factual and Procedural Background

The relevant…