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  5. 921 S.W.2d 652 (1996)
 

TRI-STATE MOTOR TRANSIT CO. v. HOLT

Nos. 20500, 20501 and 20502.

921 S.W.2d 652 (1996)

TRI-STATE MOTOR TRANSIT CO., Plaintiff-Respondent, v. Stephen H. HOLT, Tax Collector for Jasper County, Missouri, Defendant-Appellant, and Cindy Troutman, City Collector for City of Duenweg, Missouri, Defendant.

Missouri Court of Appeals, Southern District, Division Two.

May 7, 1996.

Attorney(s) appearing for the Case

James R. Spradling, Carthage, for appellant.

D. Patrick Sweeney, Springfield and Deborah K. Dodge, Hall, Ansley, Rodgers & Condry, P.C., Springfield, for respondent.

SHRUM, Chief Judge.

This consolidated appeal concerns three cases wherein Stephen H. Holt, tax collector for Jasper County (Collector), appeals from a judgment that ordered him to repay Tri-State Motor Transit Co. (Plaintiff) part of the personal property taxes paid by it under protest for 1992, 1993, and 1994.1 The trial court entered the judgment alternatively, finding that Plaintiff was entitled to relief based on the protest statute...

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