Heartland Apartment Ass'n v. City of MissionAnnotate this Case
In 2010, the City of Mission passed a Transportation User Fee (TUF), which is assessed on all developed real property based on a formula that estimates the number of vehicle “trips” a particular property generates. The revenue raised by the TUF is used for the maintenance and upkeep of the City’s streets. Plaintiffs challenged the TUF as an impermissible excise tax levied by the City in violation of Kan. Stat. Ann. 12-194. The district court granted summary judgment to Mission. The court of appeals reversed, concluding that the TUF is an impermissible excise tax. The Supreme Court affirmed, holding that Mission is prohibited from levying the TUF because the City’s TUF is an excise tax that does not meet any of the exceptions in section 12-194.