Missouri Court of Appeals October 3, 2000, No. ED 77125 (Walker v. Missouri Department of Natural Resources)

LAWRENCE G. CRAHAN, Judge.

The St. Charles County Collector of Revenue (“Collector”) appeals the judgment declaring that the Missouri Department of Natural Resources (“MDNR”) is not liable for maintenance taxes or assessments levied by the Hancock Bottoms Drainage District (“District”). We affirm.

The facts were established in the trial court by stipulation.