State ex rel. City of Monett v. Lawrence County

DANIEL E. SCOTT, P.J., Judge.

This appeal involves tax increment financing (TIF).1 There are two principal questions:

1. Can a county watch TIF projects be undertaken and completed, and collect, distribute, and retain TIF monies related thereto, all for years without protest, then claim the TIF actions were void ab initio?

2. Is an E-911 tax subject to TIF allocation if voters approved the tax after the TIF district was created?

The trial court said “no” and “yes” respectively on summary judgment. We up*637hold those rulings, reject other complaints on appeal, and affirm the judgment entered in favor…