Crittenton v. Reed

BENTON, Judge.

Crittenton, a not-for-profit corporation, seeks refund of real estate taxes paid to Kansas City. After the circuit court rejected its various arguments, Crittenton appealed to this Court. Mo. Const. art. V, § 3. Reversed in part, affirmed in part, and remanded.

I

In 1986, Kansas City voters approved Charter Section 62 authorizing the city council to levy by annual ordinance a “special assessment,” not to exceed $1 per foot on land abutting the boulevards, parkways, roads and other highways under control of the board of park commissioners. On the board’s recommendation, the council…