Kearney Special Road District v. County

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 entitle the road district to sales tax revenues, but, if § 67.548 were applicable to the road district,
the statute would violate Article 10, § 21, of the Missouri Constitution. The road district appealed. The trial
court's judgment on the petition for declaratory judgment is affirmed; its judgment on Clay County's counterclaim is vacated. Clay County is a county of the first classification. In Clay County's 1987 annual budget the Clay County Commission set the
county's special road and bridge fund levy at $.24 per $100 valuation. On November 3, 1987, the citizens of Clay County authorized
a one-fourth percent general county sales tax, pursuant to § 67.547, RSMo Supp. 1987. In Clay County's 1988 annual
budget, the Clay County Commission reduced the county's special road and bridge tax levy to $.00 per $100 valuation. On April
1, 1988, Clay County's sales tax became effective. On April 12, 1988, the Missouri legislature passed § 67.548.
1988 House Journal 1408-09 (Apr. 12). The statute became effective on August 13, 1988. Laws of Mo. 1988, p. 415, 1048. In
the county's 1989, 1990, and 1991 annual budgets the Clay County Commission set the county's special road and bridge tax levy
at $.00 per $100 valuation.