Section 26 Estoppel of Taxpayer

• Library: Tax Law 2009

Generally, the taxpayer will have to present all available defenses in the suit for back taxes filed by the taxing authority. If the taxpayer later discovers errors in calculations or credits, it is unlikely the taxpayer will be able to set the judgment and subsequent tax deed aside. Rogers v. Dent, 239 S.W. 1074 (Mo. 1922). The taxpayer may also be estopped from subsequent action when the taxpayer accepts the excess of proceeds received under a tax sale. Clyburn v. McLaughlin, 17 S.W. 692 (Mo. 1891). At the same time, payment of taxes before the actual entry of foreclosure judgment will act as an automatic dismissal of...