Cass Cnty. v. Dir. of Revenue

Cass County seeks review of an administrative hearing commission decision allowing the director of revenue to redistribute tax revenue owed to the city of Lee's Summit but erroneously paid to Cass County. Cass County argues the commission's decision is not authorized by law because this is a refund matter and no application for a refund was filed. Because this is not a refund matter, Cass County fails to demonstrate the commission's decision is not authorized by law, and the commission's decision is affirmed.

I. Factual and Procedural History

The city of Lee's Summit is split between two…