Missouri Court of Appeals, Western District / Mar 18, 2025
Jessica A. Goodman, Saline County Assessor vs. Saline County Commission and Kile Guthrey, Jr., Presiding Commissioner, and Stephanie Gooden, Northern Commissioner, and Charles Monte Fenner, Southern Commissioner, and Cindi Sims, Saline County Collector
Jessica Goodman, Saline County Assessor, sued the Saline County Commission and Collector over the required percentage of property taxes for the assessment fund and the legality of compensating her employees for a day off. The circuit court dismissed her petition for declaratory and injunctive relief. The Court of Appeals affirmed the dismissal of the claims concerning the assessment fund percentage and employee compensation, finding the latter violated the Missouri Constitution. However, the court reversed the dismissal of the claim regarding the county's reclassification from fourth-class to third-class, remanding that issue for further proceedings.