City of Foley v. Director, Missouri Department of Revenue and Missouri State Auditor Nicole Galloway

In the Missouri Court of Appeals Western District  CITY OF FOLEY,   Appellant,  WD84635 v.   OPINION FILED: DIRECTOR, MISSOURI DEPARTMENT  OF REVENUE AND MISSOURI STATE  OCTOBER 18, 2022 AUDITOR NICOLE GALLOWAY,   Respondents.   Appeal from the Circuit Court of Cole County, Missouri The Honorable Jason H. Lamb, Judge Before Division Three: Gary D. Witt, Presiding Judge, Anthony Rex Gabbert, Judge, W. Douglas Thomson, Judge The City of Foley (“City”) appeals the circuit court’s Judgment sustaining the Missouri Department of Revenue’s (“DOR”) and the Missouri State Auditor’s (“State…