State Ex Rel. Jackson County v. Spradling

HOLMAN, Judge.

This is an appeal from a declaratory judgment wherein the trial court declared that the Department of Revenue is required to reimburse respondents, counties of the first class with a charter form of government, for one-half of the costs and expenses of making property assessments. Construction of the revenue laws of this state is involved and therefore appellate jurisdiction is in this court. Art. V, Sec. 3, Mo.Const., V.A.M.S. We reverse and remand.

Section 137.330, V.A.M.S., which pertained only to first-class counties, originally read as follows:

One-half of all the costs and…