{"disclaimer":"This is a summary of public court records and is not legal advice. Missouri slip opinions may be modified or withdrawn; consult the official source.","party":{"slug":"parcels-of-land-encumbered-with-delinquent-tax-liens-defendant-roland-hill-jr","displayName":"Parcels of Land Encumbered with Delinquent Tax Liens, Defendant, Roland Hill, Jr.","totalCases":1},"cases":[{"caseId":"moappd:ed113445:2025-12-09","opinionId":"9b461770-6889-5529-ac52-e5b05b65f663","slug":"collector-of-revenue-et-al-respondents-v-parcels-of-land-encumbered-with-113445","caseName":"Collector of Revenue, et al., Respondents, v. Parcels of Land Encumbered with Delinquent Tax Liens, Defendant, Roland Hill, Jr., Appellant.","caseNumber":"ED113445","court":"moappd","courtLabel":"Missouri Court of Appeals, Eastern District","decisionDate":"2025-12-09","year":2025,"display_summary":"Roland Hill, Jr. appealed the trial court's judgment confirming a sheriff's sale of a property due to delinquent tax liens. The appellate court dismissed the appeal, finding that Hill's notice of appeal was untimely filed beyond the twenty-day statutory deadline set by section 92.845. The court held that this statutory timeframe controls over the general forty-day period in the Rules of Civil Procedure and that it lacked authority to grant leave for a late appeal as the six-month window had expired.","primaryTopic":"appellate-procedure","topicSlugs":["appellate-procedure","property-real-estate","civil-procedure","standard-of-review"],"outcomeNorm":"dismissed","officialSourceUrl":"https://www.courts.mo.gov/file.jsp?id=228380","detailUrl":"https://ott.law/missouri-courts/opinions/collector-of-revenue-et-al-respondents-v-parcels-of-land-encumbered-with-113445","relatedPracticeAreas":[{"slug":"real-estate","label":"Real Estate","href":"/practice-areas/real-estate","score":32,"source":"tag","evidence":["tag: real-estate","topic: property-real-estate"],"url":"https://ott.law/practice-areas/real-estate"},{"slug":"litigation","label":"Civil Litigation","href":"/practice-areas/litigation","score":12,"source":"topic","evidence":["topic: civil-procedure","topic: appellate-procedure"],"url":"https://ott.law/practice-areas/litigation"}],"role":"appellant"}]}