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MATTER OF FORECLOSURE FOR LAND TAXES

No. WD 52749.

947 S.W.2d 90 (1997)

In the Matter of FORECLOSURE FOR DELINQUENT LAND TAXES BY ACTION IN REM. MANAGER OF DIVISION OF FINANCE OF JACKSON COUNTY, Respondent, v. PARCELS OF LAND ENCUMBERED WITH DELINQUENT TAX LIENS, Appellant, 180 Talmadge, Inc., Respondent, Transcon Lines, Respondent, T.C. Services, Respondent.

Missouri Court of Appeals, Western District.

Decided June 24, 1997.

Attorney(s) appearing for the Case

Stephen B. Sutton, Kansas City, for Appellant.

William J. Gnefkow, Jr., Asst. County Counselor, Jackson County, Kansas City, for Respondent Manager of Division of Finance.

John F. Michaels, Kansas City, for Respondent 180 Talmadge, Inc.

Thomas N. Lane, Kansas City, for Respondent Transcon Lines.

Thomas G. Stoll, Kansas City, for Respondent T.C. Services.

Before ULRICH, C.J., P.J., and BERREY and SMART, JJ.

SMART, Judge.

This case concerns the issue of standing to appeal a ruling setting aside a tax foreclosure sale.

On May 16, 1994, the Director of Collections for Jackson County, Missouri, filed a petition pursuant to the Land Tax Collection Law, §§ 141.210 to 141.810, RSMo 1994, seeking foreclosure of tax liens on different parcels of land, including property located at 3811 Gardner ("Gardner Property") in Kansas City, Missouri. The petition alleged...

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