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ACKERMAN BUICK, INC. v. ST. LOUIS COUNTY

No. 70831.

771 S.W.2d 343 (1989)

ACKERMAN BUICK, INC., et al., Appellants, v. ST. LOUIS COUNTY, Missouri, et al., Respondents.

Supreme Court of Missouri, En Banc.

June 13, 1989.

Attorney(s) appearing for the Case

Donald S. Hilleary, Clayton, for appellants.

Dennis C. Affolter, Associate County Counselor, Thomas W. Wehrle, County Counselor, Clayton, for respondents.

BLACKMAR, Judge.

The appellants are automobile dealers in St. Louis County. In 1979 they filed a protest of the tax assessed against them on new motor vehicles pursuant to the provisions of § 139.031, RSMo 1978, paying the tax as required.1 They filed a timely suit for recovery of the taxes paid. The circuit court denied the relief sought and the taxpayers filed an appeal in this Court.

On May 31, 1983 this Court handed down...

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