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eBook details

• Title: Community Federal Savings & Loan
• Author : En Banc Supreme Court of Missouri
• Release Date : January 17, 1988
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 67 KB

Description

ANDREW JACKSON HIGGINS, Judge The Administrative Hearing Commission affirmed decisions of the Director of Revenue that appellants
are not entitled to refunds of intangible property taxes paid under section 148.480, RSMo 1978, subsequently held unconstitutional
in Jefferson Savings and Loan Association v. Goldberg, 626 S.W.2d 640 (Mo. banc 1982). The principal question is whether appellants
are precluded by sovereign immunity from recovery under the general refund statute, section 136.035, RSMo 1986. 1 A question
peculiar to appellant Community Federal is whether its claim was properly dismissed for failure to file timely appeal from
the Director's final decision as provided by section 161.273, RSMo 1978 (transferred now section 621.050, RSMo 1986). A final
question, raised by intervenors, is whether such refunds would violate article X, section 21, Constitution of Missouri, which
prohibits the state from reducing its proportion of the costs of free public schools. Intervenors also question the subject
of the holding in Jefferson Savings and Loan. The dismissal against Community Federal is affirmed; the decision against all
other appellants is reversed. Appellant Community Federal acquired three savings institutions, appellants Citizens Savings Association, Plaza Savings Association,
and Crystal City Savings & Loan Association, by merger before the final decisions of the Director of Revenue, and two
institutions, appellants Carondelet Savings & Loan Association and First Federal Savings & Loan Association of Moberly,
after their appeals to the Administrative Hearing Commission. All these claims were consolidated in one appeal from the adverse
decisions of the AHC and consolidated with the similar appeal of Mutual Savings & Loan Association.

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