Nexus Rent-A-Car, Inc. v. Nash

NUGENT, Presiding Judge.

Nexus Car Rental, Inc. (Nexus), appeals from two decisions of the trial court granting defendant’s motions to dismiss. Nexus argues that it was not required to exhaust administrative remedies before filing suit against the county collector to obtain a refund of taxes paid under protest, that under the language of the statutes, an alternative and equally valid remedy is presented.

We affirm.

Nexus conducts its car rental business on property at the Kansas City International Airport. Like all other car rental companies at K.C.I. Nexus has two contracts with the city, a…