Section 22 Irregularities in Proceedings

• Library: Tax Law 2009

While mere irregularities in procedures will not offer the taxpayer relief, Simmons Hardware Co. v. City of St. Louis, 192 S.W. 394 (Mo. 1916), the court will not permit a prejudicial abuse of discretion. Numerous irregularities that are the fault of the taxpayer may be tolerated, even when the litigation may represent a collateral attack. Skillman v. Clardy, 165 S.W. 1050 (Mo. 1914).

In Lake St. Louis Community Ass’n v. State Tax Commission, 759 S.W.2d 843 (Mo. banc 1988), the county board of equalization...