{"disclaimer":"This is a summary of public court records and is not legal advice. Missouri slip opinions may be modified or withdrawn; consult the official source.","party":{"slug":"flower-valley-llc-et-al","displayName":"Flower Valley, LLC, et al.","totalCases":1},"cases":[{"caseId":"moappd:ed109443:2022-03-29","opinionId":"3cf600c1-d177-5569-af2f-df3ec7a5c848","slug":"flower-valley-llc-et-al-respondents-v-jake-zimmerman-assessor-st-louis-co-109443","caseName":"Flower Valley, LLC, et al., Respondents, vs. Jake Zimmerman, Assessor, St. Louis County, Missouri, Appellant.","caseNumber":"ED109443","court":"moappd","courtLabel":"Missouri Court of Appeals, Eastern District","decisionDate":"2022-03-29","year":2022,"display_summary":"Taxpayers, who successfully appealed their real estate tax valuations, sought reimbursement for attorney fees and appraisal costs. These costs were paid by a third-party property tax agent (PAR) under a contingency fee agreement, not directly by the Taxpayers. The circuit court awarded the fees, reversing the State Tax Commission's (STC) denial. The appellate court reversed the circuit court's judgment, holding that the relevant statute and ordinance, strictly construed as waivers of sovereign immunity, require a taxpayer to have actually incurred or paid the expenses to be eligible for \"reimbursement.\" The case was remanded with instructions to reinstate the STC's order denying fees.","primaryTopic":"administrative-law","topicSlugs":["administrative-law","property-real-estate","civil-procedure","governmental-immunity","standard-of-review"],"outcomeNorm":"unknown","officialSourceUrl":"https://www.courts.mo.gov/file.jsp?id=185816","detailUrl":"https://ott.law/missouri-courts/opinions/flower-valley-llc-et-al-respondents-v-jake-zimmerman-assessor-st-louis-co-109443","relatedPracticeAreas":[{"slug":"real-estate","label":"Real Estate","href":"/practice-areas/real-estate","score":12,"source":"topic","evidence":["topic: property-real-estate"],"url":"https://ott.law/practice-areas/real-estate"},{"slug":"litigation","label":"Civil Litigation","href":"/practice-areas/litigation","score":12,"source":"topic","evidence":["topic: civil-procedure"],"url":"https://ott.law/practice-areas/litigation"}],"role":"respondent"}]}