Missouri Court of Appeals, Western District / Dec 30, 2025
State of Missouri, ex rel., State Tax Commission vs. County Executive of Jackson County, Missouri, Assessor of Jackson County, Missouri, Jackson County Board of Equalization, through its Members in their Official Capacities, Clerk of the Jackson County, Missouri, Legislature
The State Tax Commission initiated a mandamus action against Jackson County officials, seeking to compel compliance with its order to alter 2023 property tax assessments. The trial court dismissed the action, finding it barred by res judicata due to a prior voluntarily dismissed lawsuit. The appellate court reversed, holding that the current mandamus action was based on new ultimate facts—the County's refusal to comply with the Commission's August 6 Order—which arose after the dismissal of the first case, thus precluding the application of res judicata.