Section 20 Pleadings and Procedural Problems

• Library: Tax Law 2009

The choice of forum may determine the specificity and technical requirements with which counsel may proceed. Pleadings deficient in technical requirements filed with the State Tax Commission (STC) will not fail for that reason because technical rules of pleadings are not strictly applied. St. Louis County v. State Tax Comm’n, 515 S.W.2d 446 (Mo. 1974). In any pleading, however, counsel should always set forth the exact ordinance involved, Fuerst v. St. Louis Pub. Serv. Co., 368 S.W.2d 550 (Mo. App. E.D. 1963), particularly when the taxpayer is seeking compliance by mandamus directed to the city. State ex rel. Emerson v. City of Mound City, 73 S.W.2d 1017 (Mo. banc 1934); State...