Kearney Special Road District v. County of Clay

COVINGTON, Chief Justice.

Kearney Special Road District of Clay County filed a petition to have the court declare that § 67.548, RSMo Supp.1992, entitles the road district to receive a proportionate share of Clay County’s sales tax revenues. The county responded that § 67.548 does not apply to special road districts created after the date the law became effective. The county also counterclaimed, asserting that if the road district’s interpretation of § 67.548 were correct, then § 67.548 violates Article 10, § 21, of the Missouri Constitution. The circuit court determined that § 67.548 does not…