Missouri Court of Appeals, Western District / Oct 18, 2022
City of Foley vs. Director, Missouri Department of Revenue and Missouri State Auditor Nicole Galloway
The City of Foley appealed the circuit court's judgment on the pleadings, which sustained motions by the Missouri Department of Revenue and State Auditor. The City had sought a declaratory judgment that an administrative regulation, 15 CSR 40-3.030, was unreasonable and unconstitutional, after being fined for a late financial report following a catastrophic flood. The appellate court affirmed, holding that the circuit court properly ruled on the merits of the declaratory judgment action and correctly concluded that the regulation was within statutory authority, with the penalty being statutory rather than regulatory. The court also found the City's venue argument moot.