Missouri Court of Appeals, Western District / Nov 26, 2019
Jennifer Henderson vs. Business Loop Community Improvement District, Tom May and Carrie Gartner
Jennifer Henderson challenged a sales tax election conducted by the Business Loop Community Improvement District, alleging irregularities. The trial court dismissed her petition for lack of subject matter jurisdiction, finding no statutory authority for such a challenge. The appellate court reversed, holding that Henderson's claims were not moot, the trial court possessed subject matter jurisdiction, and Chapter 115 of Missouri's general election laws provided the statutory authority to contest the CID sales tax election.