BRANSON HILLS FACILITY INFRASTRUCTURE COMMUNITY IMPROVEMENT DISTRICT Missouri Cases

Real Estate Recovery, LLC (RER) appealed the trial court's summary judgment in favor of the Branson Hills Facility Infrastructure Community Improvement District (the District). RER purchased parcels at a post-third-offering tax sale for delinquent CID assessments and argued that the sale extinguished all future special assessments. The District contended that its assessments survived the sale, imposing a continuing lien and payment obligation. The appellate court affirmed the trial court's judgment, holding that the CID Act and Jones-Munger Act, when read in pari materia, demonstrate legislative intent for CID assessments to be treated like real estate taxes for collection purposes, and that the sale did not remove the property from the District's power to levy future assessments.