ALMON H. MAUS, Special Judge.
This appeal involves the question of whether or not a taxpayer's failure to comply with § 139.031(1) bars recovery of ad valorem taxes paid as the result of an invalid increase in assessed valuation. Obviously, this appeal by the taxpayer involves the construction of a revenue law. Jurisdiction is in this Court. Mo. Const. art. V, § 3.
The action was commenced by the taxpayer's petition seeking recovery against the named...
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