Missouri Court of Appeals, Western District / Dec 21, 2021
Evelyn Bravo, et al. vs. Jackson County Board of Equalization, et al.
Petitioners, including property owners and neighborhood associations, appealed the circuit court's dismissal of their petition for declaratory judgment and denial of their petition for writ of mandamus against the Jackson County Board of Equalization. Petitioners alleged systematic discriminatory property tax assessments and sought an order of intra-county equalization. The circuit court dismissed the case for failure to exhaust administrative remedies. The appellate court affirmed, holding that the administrative process provided in chapters 137 and 138 of the Revised Statutes of Missouri, including review by the State Tax Commission, is the exclusive remedy for such claims.