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SPRINGFIELD PARK CENTRAL HOSP. v. DIRECTOR OF REVENUE

No. 64160.

643 S.W.2d 599 (1983)

SPRINGFIELD PARK CENTRAL HOSPITAL, Appellant, v. DIRECTOR OF REVENUE, State of Missouri, Respondent.

Supreme Court of Missouri, Division No. 1.

January 11, 1983.

Attorney(s) appearing for the Case

Stephen P. Seigel, Springfield, for appellant.

John Ashcroft, Atty. Gen., Melodie A.T. Powell, Asst. Atty. Gen., Jefferson City, for respondent.

BILLINGS, Judge.

Appeal by Springfield Park Central Hospital, taxpayer, from an order of the Administrative Hearing Commission dismissing its petition against the Director of Revenue. The Commission determined the petition was not timely filed and it was without jurisdiction.1 We affirm.

The facts are brief and not in dispute. The Director of Revenue issued a final decision, adverse to Springfield Park Central Hospital, which involved...

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