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COMMUNITY BANCSHARES v. SECRETARY OF STATE

No. SC 83306.

43 S.W.3d 821 (2001)

COMMUNITY BANCSHARES, INC., Appellant, v. SECRETARY OF STATE of Missouri, Respondent.

Supreme Court of Missouri, En Banc.

May 15, 2001.

Attorney(s) appearing for the Case

Shirley Ward Keeler, James Borthwick, Kansas City, for Appellant.

Jeremiah W. (Jay) Nixon, Atty. Gen., Keith D. Halcomb, Asst. Atty. Gen., Jefferson City, for Respondent.

WHITE, Judge.

I.

Community Bancshares, Inc. (Bancshares) sought a declaratory judgment and a writ of mandamus to order the Secretary of State (Secretary) to refund overpaid franchise taxes. The circuit court dismissed the action as timed-barred by the statute of limitations and for Bancshares' failure to exhaust available administrative remedies. We affirm on the basis of Bancshares' cause of action being time-barred and, consequently, need not address the...

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