Missouri Court of Appeals, Eastern District / Mar 2, 2021
Larry D. Blankenship, Appellant, v. Franklin County Collector, et al, Respondent.
Larry Blankenship, on behalf of a class of property owners, challenged the Strain-Japan R-XVI School District's operating funds tax levies for 2013-2018, alleging they violated the Hancock Amendment and Section 137.073 RSMo by exceeding voter-approved rates. The trial court found no violations and entered judgment for the District. The appellate court reversed and remanded, holding that the District's tax levies violated both the Hancock Amendment and Section 137.073. The court found Taxpayers were entitled to refunds for 2017 and 2018, and costs and attorney's fees, but denied refunds for earlier years and class-wide refunds under Section 139.031.