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DALY v. WARNER-JENKINSON MFG. CO.

No. ED 81135.

92 S.W.3d 319 (2002)

Gregory F.X. DALY, License Collector for the City of St. Louis, Missouri, Appellant, v. WARNER-JENKINSON MFG. CO., et al., Respondents.

Missouri Court of Appeals, Eastern District, Division Three.

December 17, 2002.

Attorney(s) appearing for the Case

Mark J. O'Toole, Asst. City Counselor, St. Louis, MO, for appellant.

Thomas L. Caradonna, St. Louis, MO, for respondents.

MARY R. RUSSELL, Presiding Judge.

The License Collector for the City of St. Louis ("Collector") appeals from a circuit court judgment granting a motion to dismiss filed by Warner-Jenkinson Mfg. Co. ("Company"). The trial court agreed with the refusal of the State Tax Commission ("Commission") to review the chief hearing officer's decision on the merits because Collector's application for review was not timely filed. We find no error and affirm.

Collector assessed...

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