Collector of Revenue for the St. Louis v. Parcels of Land Encumbered With Delinquent Tax Liens (Serial Number 17-143)

566 S.W.2d 475, 1978 Mo. LEXIS 292
CourtSupreme Court of Missouri
DecidedApril 28, 1978
Docket60181
StatusPublished
Cited by15 cases

This text of 566 S.W.2d 475 (Collector of Revenue for the St. Louis v. Parcels of Land Encumbered With Delinquent Tax Liens (Serial Number 17-143)) is published on Counsel Stack Legal Research, covering Supreme Court of Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Collector of Revenue for the St. Louis v. Parcels of Land Encumbered With Delinquent Tax Liens (Serial Number 17-143), 566 S.W.2d 475, 1978 Mo. LEXIS 292 (Mo. 1978).

Opinion

BARDGETT, Judge.

The collector of revenue of the City of St. Louis, Missouri, instituted suit for foreclosure of delinquent tax liens against parcel No. 17-143. The suit was brought pursuant to the Municipal Land Reutilization Law, sec. 92.700, et seq., RSMo Supp. 1975. Harvey F. Euge (hereinafter defendant), the record owner of the property, answered and alleged that the tax liens were illegal be *476 cause they were excessive and that the Municipal Land Reutilization Law was unconstitutional under the United States and Missouri constitutions. The circuit court entered judgment for plaintiff collector ordering the liens foreclosed and the property sold.

Defendant appealed to this court alleging a construction of the constitution was involved. By order, on its own motion, this court transferred the cause to the court of appeals, believing that the case did not involve a matter within our exclusive jurisdiction. The court of appeals held that because defendant asked for a construction of the constitution and not a mere application of established constitutional principles, it must treat the supreme court’s transfer order as an adjudication that the case did not involve issues of constitutional construction. Collector of Revenue for the City of St. Louis, Missouri, Plaintiff-Respondent, vs. Parcels of Land Encumbered with Delinquent Tax Liens (Serial No. 17-143) Owner Harvey F. Euge, Defendant-Appellant, (Court of Appeals No. 38,051), 550 S.W.2d 199 (Mo.App.1977). 1 On this basis, the court of appeals refused to consider defendant’s points relating to the constitution of Missouri.

On application of defendant to this court for transfer after opinion of the court of appeals, this court transferred the case because the court of appeals incorrectly held that our initial transfer order to the court of appeals acted as an adjudication of defendant’s constitutional claims.

Transfers from this court to the court of appeals might be ordered for many different reasons. Perhaps the issues are not raised with the proper specificity (Kelch v. Kelch, 450 S.W.2d 202 (Mo.1970)), or the case involves an application of the constitution rather than a construction of it (State v. McClain, 541 S.W.2d 351 (Mo.App.1976)), or perhaps the constitutional question has already been decided (State v. Harris, 321 S.W.2d 468 (Mo. banc 1959)). The transfer order, however, is not an adjudication. It merely is a belief of this court at a preliminary stage of the appeal, without the benefit of briefs or oral argument, that a question involving a construction of the constitution is not involved. These transfers are for the primary purpose of getting the appeal to the right court as soon as possible and, in the main, the procedure has worked rather well. Sometimes, however, we will make a mistake in this regard.

The court of appeals is not precluded from reexamining the issue of jurisdiction and, if after the submission of briefs and oral argument, it determines that a substantial question of constitutional construction is presented, it may retransfer the cause back to this court. Schmidt v. Morival Farms, 240 S.W.2d 952 (Mo.1951). In the event that the court of appeals determines that the case is properly before it, it may still be required to adjudicate a constitutional issue. This may be accomplished by deciding that the constitutional question was not properly raised or briefed, by applying an established constitutional principle, by holding that the question has already been litigated, or in any other manner consistent with the determination that a question involving the construction of the constitution is not presented. Of course, this court still retains the authority to transfer the cause and may treat the case as if on original appeal. Art. 5, sec. 10, Mo.Const.

The facts in this case are mostly undisputed. The real estate taxes on certain land owned by defendant and designated by the collector as parcel No. 17-143 became delinquent. All statutory requirements concerning notice of the suit for foreclosure were followed by the collector.

*477 Sec. 92.755 requires: “1. Within thirty days after the filing of such suits with the circuit clerk, the collector shall forthwith cause a notice of foreclosure to be published four times, once a week, during successive weeks, and on the same day of each week, in a daily newspaper of general circulation regularly published in such city, qualified according to law for the publication of public notices and advertisements.” (Subsec. 2 specifies the form such notice shall take.)

Sec. 92.760, subsec. 1, provides: “The collector shall also cause to be prepared and mailed in an envelope with postage prepaid, within thirty days after the filing of such petition, a brief notice of the filing of the suit, to the persons named in the petition as being the last known persons in whose names tax bills affecting the respective parcels of real estate described in said petition were last billed or charged on the books of the collector, and to the addresses of said persons upon said records of the collector; and in the event that any name or address does not appear on the records of the collector, with respect to any parcel of real estate, the collector shall so state in an affidavit, giving the serial number of each parcel of real estate affected. Said affidavit shall be filed in the suit with the circuit clerk not later than sixty days after the date of the first publication of the notice of foreclosure. The failure of the collector to mail the notice or file the affidavit herein provided shall not affect the validity of any proceedings brought pursuant to the provisions of sections 92.700 to 92.920.” (Subsec. 2 gives the form of the notice.)

On appeal defendant has abandoned his contention that the tax liens were excessive. Even though defendant received the individual notice from the collector as provided for in sec. 92.760, nevertheless, defendant argues that the other provision of sec. 92.760 which states, in part, that the failure to mail the notice does not invalidate the proceedings renders the act viola-tive of the due process clauses of the United States and Missouri constitutions requiring a reversal of the judgment. He argues that the constructive notice provisions of sec. 92.755 providing for publication of notice are not sufficient where the owner’s name and address are known to the taxing authority, relying primarily on Mullane v. Central Hanover Bank & Trust Co., 339 U.S. 306, 70 S.Ct. 652, 94 L.Ed. 865 (1950).

The respondent collector contends the constructive notice provisions of sec. 92.755 are sufficient in instances where delinquent tax liens are sought to be foreclosed and the property sold, relying principally on Spitcaufsky v. Hatten, 353 Mo.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Dodson International Parts, Inc. v. National Union Fire Insurance Co.
332 S.W.3d 139 (Missouri Court of Appeals, 2010)
Westfall v. Director of Revenue
804 S.W.2d 27 (Missouri Court of Appeals, 1990)
State v. McCord
753 S.W.2d 641 (Missouri Court of Appeals, 1988)
St. Louis Southwestern Railway Co. v. State Tax Commission
706 S.W.2d 916 (Missouri Court of Appeals, 1986)
Manis v. State
659 S.W.2d 337 (Missouri Court of Appeals, 1983)
State v. Woods
645 S.W.2d 745 (Missouri Court of Appeals, 1983)
State v. Martin
645 S.W.2d 734 (Missouri Court of Appeals, 1983)
Leuck v. Russell
632 S.W.2d 40 (Missouri Court of Appeals, 1982)
Southwestern Bell Telephone Co. v. Wickliffe
629 S.W.2d 618 (Missouri Court of Appeals, 1982)
A. P. Green Refractories Co. v. State Commission of Missouri
621 S.W.2d 340 (Missouri Court of Appeals, 1981)
American Polled Hereford Ass'n v. City of Kansas City
617 S.W.2d 128 (Missouri Court of Appeals, 1981)
De Witt v. State
591 S.W.2d 273 (Missouri Court of Appeals, 1979)

Cite This Page — Counsel Stack

Bluebook (online)
566 S.W.2d 475, 1978 Mo. LEXIS 292, Counsel Stack Legal Research, https://law.counselstack.com/opinion/collector-of-revenue-for-the-st-louis-v-parcels-of-land-encumbered-with-mo-1978.