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RIDDLE v. SCHMIDT

No. 51775.

732 S.W.2d 185 (1987)

Thomas RIDDLE and Lora Dene Riddle, Appellants, v. Robert SCHMIDT, Collector of Montgomery County, Missouri, Respondent.

Missouri Court of Appeals, Eastern District, Division One.

March 10, 1987.

Attorney(s) appearing for the Case

Daniel W. Deiter, Montgomery City, for appellants.

Timothy Michael Joyce, Warrenton, for respondent.

CRIST, Judge.

Suit by appellants (taxpayers) under § 139.031.2, RSMo 1986 against respondent (Collector) in circuit court to recover for an alleged excessive tax assessment of their land which taxes were paid under protest. The trial court granted summary judgment in favor of Collector due to taxpayers' failure to exhaust their administrative remedies under § 138.430.1, RSMo 1986 by failing to meet with the Board of Equalization and taking further administrative...

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