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HATFIELD v. LEGGETT

No. ED 86923.

196 S.W.3d 563 (2006)

Terry HATFIELD, Appellant, v. Ronald A. LEGGETT, Collector of Revenue, City of St. Louis, Respondent.

Missouri Court of Appeals, Eastern District, Division One.

Motion for Rehearing and/or Transfer Denied June 13, 2006.

Application for Transfer Denied August 22, 2006.

Attorney(s) appearing for the Case

Harry Charles, St. Louis, MO, for appellant.

Patricia A. Hageman, St. Louis, MO, for respondent.

Before MARY K. HOFF, P.J., CLIFFORD H. AHRENS, J., and PATRICIA L. COHEN, J.

Motion for Rehearing and/or Transfer to Supreme Court Denied June 13, 2006.

ORDER

PER CURIAM.

Terry Hatfield ("taxpayer") appeals the judgment of the trial court in favor of Ronald A. Leggett, Collector of Revenue, City of St. Louis ("collector") on his petition for declaratory judgment and refund of taxes. Taxpayer claims that the trial court erred because section 139.031.5 RSMo (Cum.Supp.2003...

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