Missouri Court of Appeals June 24, 1997, No. WD 52749 (Manager of Division of Finance v. Parcels of Land Encumbered with Delinquent Tax Liens)

SMART, Judge.

This ease concerns the issue of standing to appeal a ruling setting aside a tax foreclosure sale.

On May 16, 1994, the Director of Collections for Jackson County, Missouri, filed a petition pursuant to the Land Tax Collection Law, §§ 141.210 to 141.