Macon County Emergency Services Board v. Macon County Commission, Alan Wyatt, in his official capacity as a Macon County Commissioner, Drew Belt, in his official capacity as a Macon County Commissioner, and Jon Dwiggins, in his official capacity as a Macon County Commissioner

The Macon County Emergency Services Board filed a petition for declaratory judgment in the Macon County Circuit Court seeking a judgment that it was entitled to a proportional share of the county’s use tax revenue equal to the share that it was already receiving of the county’s sales tax revenue. The circuit court denied the request, and this appeal follows. Because section 144.757 1 does not direct third-class counties as to the disbursement of county use tax revenue, it is within the discretion of the Macon County Commission whether to share that revenue with the emergency services board.…