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WALKER v. MISSOURI DEPT. OF NATURAL RESOURCES

No. ED 77125.

28 S.W.3d 460 (2000)

Barbara J. WALKER, Collector of Revenue, Plaintiff/Appellant, v. MISSOURI DEPARTMENT OF NATURAL RESOURCES, Defendant/Respondent.

Missouri Court of Appeals, Eastern District, Division Three.

October 3, 2000.

Attorney(s) appearing for the Case

Harold A. Ellis, St. Charles, MO, for appellant.

Jeremiah W. (Jay) Nixon, Atty. Gen., Timothy P. Duggan, Asst. Atty. Gen., Jefferson City, MO, for respondent.

LAWRENCE G. CRAHAN, Judge.

The St. Charles County Collector of Revenue ("Collector") appeals the judgment declaring that the Missouri Department of Natural Resources ("MDNR") is not liable for maintenance taxes or assessments levied by the Hancock Bottoms Drainage District ("District"). We affirm.

The facts were established in the trial court by stipulation. District is a duly organized and incorporated drainage district established by St. Charles County pursuant...

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