Cass County, Missouri, v. Director of RevenueAnnotate this Case
The Supreme Court affirmed an Administrative Hearing Commission (Commission) decision allowing the director of revenue to redistribute tax revenue owed to the City of Lee’s Summit but erroneously paid to Cass County.
Cass County sought a writ prohibiting the director of revenue from withholding the tax revenue and redistributing it to Lee’s Summit, arguing that the director lacked the authority to undertake such an action because this was a refund matter and no application for a refund was filed. The court of appeals ruled that a writ was inappropriate because the County had an adequate remedy by appeal to the Commission. On appeal to commission, the County was denied relief. The Supreme Court affirmed, holding that this was not a refund matter contemplated by Mo. Rev. Stat. 144.190.2, and accordingly, the County failed to demonstrate that the Commission's decision was not authorized by law.