City of Crestwood, et al. Missouri Cases

The City of Crestwood and two resident-taxpayers appealed a circuit court's judgment on the pleadings, challenging the constitutionality of state statutes governing fire protection services in annexed areas. Plaintiffs argued that sections 72.418.2 and 321.322.3 were unconstitutional special laws, imposed invalid taxes on residents, and created unfunded mandates. The Missouri Supreme Court affirmed the circuit court's judgment, holding that a rational basis supported the statutory classification, the fee was not a tax on residents, and no unfunded mandate was created because annexation was voluntary.