Section 24 Defects in the Tax Bill

• Library: Tax Law 2009

The tax bill itself will be presumed valid. City of Eureka v. Hunter, 464 S.W.2d 518 (Mo. App. E.D. 1971); State ex rel. Jamison v. St. Louis-San Francisco Ry. Co., 300 S.W. 274 (Mo. banc 1927); City of Independence v. Hare, 359 S.W.2d 33 (Mo. App. W.D. 1962). An inadequate or uncertain legal description, however, will void a tax bill on its face. Costello v. City of St. Louis, 262 S.W.2d 591 (Mo. 1953); see also Independent Gravel Co. v. Arne, 589 S.W.2d 652 (Mo. App. S.D. 1979).

In Podlesak v. Wesley, 849 S.W.2d 728 (Mo. App. S.D. 1993), the court held that the requirement that a collector’s deed describe the property conveyed with “reasonable certainty” does...