Missouri Court of Appeals, Eastern District / Jul 16, 2024
1123 Washington Avenue Retail Condo, LLC, et al., Appellants, vs. The Downtown St. Louis Community Improvement District, Inc., et al., Respondents.
Property owners within the Downtown St. Louis Community Improvement District appealed the trial court's grant of summary judgment, which barred their claim seeking refunds for special assessments. The property owners argued they were not collaterally estopped from challenging the assessments as unlawful taxes under the Refund Statute. The appellate court affirmed the summary judgment, concluding that the property owners' claim was time-barred by the more specific statute of limitations in the CID Act, rather than the general Refund Statute.