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MISSOURI WATER v. COLLECTOR OF ST. CHARLES

No. ED 81550.

103 S.W.3d 266 (2003)

MISSOURI AMERICAN WATER COMPANY, Appellant, v. COLLECTOR OF ST. CHARLES COUNTY, MISSOURI, Respondent.

Missouri Court of Appeals, Eastern District, Division Four.

Motion for Rehearing and/or Transfer Denied April 16, 2003.

Application for Transfer Denied May 27, 2003.

Attorney(s) appearing for the Case

Meredith E. Perkins, St. Louis, MO, for appellant.

Charissa L. Watson, St. Charles, MO, for respondent.

Motion for Rehearing and/or Transfer to Supreme Court Denied April 16, 2003.

GLENN A. NORTON, Judge.

Missouri American Water Company appeals the judgment dismissing its petition against the Collector of St. Charles County for a refund of taxes "mistakenly or erroneously paid." We affirm.

I. BACKGROUND

Because this is an appeal from the grant of a defendant's motion to dismiss for failure to state a claim, we accept as true all well-pled allegations...

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