Missouri Court of Appeals, Eastern District / Dec 9, 2025
Collector of Revenue, et al., Respondents, v. Parcels of Land Encumbered with Delinquent Tax Liens, Defendant, Roland Hill, Jr., Appellant.
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.