Director, Missouri Department of Revenue Missouri Cases
This party appears in the Ott Law Firm Missouri court opinion archive. The cases below connect legal research paths to related practice pages when the opinions map to practical client issues.
Party ID
director-missouri-department-of-revenue
Cases Shown
1
Top Practice Route
Real Estate
Archive note: 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 Missouri slip opinions may be modified or withdrawn; consult the official source. This archive contains Missouri appellate slip opinions reproduced for research convenience, not the final official reporter version. Official source links remain authoritative where provided. Joseph Ott, Attorney 67889, Ott Law Firm - Constant Victory - Personal Injury and Litigation maintains these public legal archives to support Missouri case research and to help prospective clients connect that research to the firm's courtroom practice.
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George Miller appealed the circuit court's denial of his motion to quash a garnishment filed by the Missouri Department of Revenue (DOR) to enforce a tax lien. Miller argued the tax lien was unenforceable because it was more than ten years old and had not been refiled or revived. The appellate court reversed and remanded, holding that a certificate of tax lien filed with the circuit clerk under Section 143.902.1(2) has the full force and effect of a default judgment for enforcement purposes and is thus subject to the ten-year statute of limitations in Section 516.350.1. The court further held that applying this statute of limitations does not violate the Missouri Constitution as it only extinguishes the remedy under that specific provision, not the underlying tax debt.