Administrative Law: Taxation-Tax Lien-Statute Of Limitations

Where taxpayers challenged the dismissal of their petition for a declaratory judgment against the director of revenue, arguing that the trial court should find that the collection of taxes pursuant to the certificate of tax liens was barred by the statute of limitations of Section 516.120(2), dismissal for failure to state a claim was proper because the five-year statute of limitations was not applicable to tax liens.

Judgment is affirmed.

Kohn v. Department of Revenue (MLW No. 72481/Case No. WD81916 – 10 pages) (Missouri Court of Appeals, Western District, Pfeiffer, J.) Appealed from circuit court, Cole County, Joyce, J. (Karl W. Dickhaus, St. Louis, for appellants) (Joshua D. Hawley, D. John Sauer, Peter T. Reed and Ross A. Kaplan, Jefferson City, and Zachary M. Bluestone, St. Louis, for respondent).