IN THE CIRCUIT COURT OF JACKSON COUNTY, MISSOURI AT INDEPENDENCE STATE OF MISSOURI EX REL.
)
CITY OF LEE’S SUMMIT, MISSOURI,
) ) Relator and Plaintiff, ) ) vs. ) Case No. )
COUNTY OF JACKSON, MISSOURI,
)
)
FRANK WHITE JR.,
)
Jackson County Executive,
)
in his official capacity,
)
)
and
)
)
GAIL MCCANN BEATTY,
)
Jackson County Director of Assessment,
)
in her official capacity,
) ) Respondents ) and Defendants.
) ) Serve all Respondents and Defendants at:
) 415 East 12
th
Street ) Kansas City, MO 64106 )
PETITION FOR MANDAMUS, DECLARATORY JUDGMENT, ACCOUNTING, BREACH OF FIDUCUARY DUTY, AND BREACH OF CONTRACT (ED)
The City of Lee’s Summit, Missouri (the “City”) brings this action against
Respondents and Defendants Jackson County, Missouri, Frank White, Jr., and Gail McCann Beatty because they fail and refuse their clear and unconditional duty to assess real property taxes in Jackson County in the way required by Missouri law. Respondents and Defendants increase tax assessments beyond the allowable percentage, fail to notify property owners of increases in property valuations, fail to perform required property inspections, and fail to correctly and timely account for new construction. The City asks the Court to require Respondents and Defendants to
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2316-CV23700
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make real property assessments in compliance with Missouri law and provide the City with other relief to ensure that the Respondents and Defendants continue to follow their ministerial duty under Missouri law.
PARTIES
1.
Plaintiff, the City of
Lee’s Summit
, Missouri, is a Missouri constitutional charter city located in Jackson County, Missouri. 2.
Defendant, Jackson County, Missouri
(the “County”)
, is a Missouri constitutional home rule charter county. 3.
Defendant, Frank White Jr. (“County Executive”), is the Executive of the County,
having responsibility for all affairs of the county placed in his charge pursuant to Article III of the Constitutional Home Rule Charter of Jackson County, Missouri.
Pursuant to the County’s Charter,
the County Executive has the
power to “[c]orrect errors in assessment and tax records
,
”
“
appoint directors of departments
,” and “
assign all duties and functions prescribed by law or this charter for the county assessor
.”
4.
Defendant, Gail McCann Beatty
(“County
Assessor
”),
is the Director of Assessment, having responsibility for valuation of all real and personal property in Jackson County.
JURISDICTION AND VENUE
5.
This Court has subject matter jurisdiction pursuant to § 478.070, § 526.010, and § 527.010 RSMo., among other authority, whereby circuit courts of Missouri are authorized to issue and determine original remedial writs, grant injunctions, and declare rights, status, and other legal relations. 6.
Section 139.300 RSMo. provides that “[e]very county clerk, assessor, collector or
other officer, who refuses or knowingly neglects to perform any duty enjoined on him by, or
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consents in or connives at any evasion of the laws relating to the assessment, levy and collection of taxes, whereby any proceedings required by such laws are prevented or hindered, or any property is unlawfully exempted from taxation or is entered upon the tax list at less than its full cash value, is liable for each offense, neglect or refusal, individually and on his official bond, for
double the amount of the loss or damage caused thereby” and authorizes an action to recover such
penalties and damages. 7.
Venue is proper in this Court pursuant to § 508.060 RSMo. because all suits against a Missouri county must be brought in the circuit court of the county.
GENERAL ALLEGATIONS
8.
Section 1 of Article X of the Missouri Constitution authorizes the exercise of taxing power by counties and political subdivisions of the State. 9.
The City has a real property tax pursuant to Chapter 94 RSMo., among other authority. 10.
Pursuant to § 137.115.1 RSMo., the County Assessor
is required to “annually assess
all real property, including any new construction and improvements to real property, and possessory interests in real property at the percent of its true value in money set in subsection 5 of
this section.”
11.
Section 137.115.1 RSMo. requires an assessor to “annually assess all real property
in the following manner: new assessed values shall be determined as of January first of each odd-numbered year and shall be
entered into the assessor’s books
. Those same assessed values shall apply in the following even-numbered year, except for new construction and property improvements which shall be valued as though they had been completed as of January first of the preceding odd-numbered year.
”
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