The Missouri State Tax Commission may continue seeking to enforce its order requiring Jackson County to alter its real property assessments after a state appeals court held Tuesday that the action doesn’t duplicate an earlier lawsuit.
The Missouri Court of Appeals, Western District, revived the commission’s mandamus action, rejecting the trial court’s decision that it was barred by a prior lawsuit that was dismissed with prejudice.
“Although the first case and present mandamus action are undoubtedly related, res judicata does not prevent reexamination of related—or even the same—issues between the same parties” when intervening facts may alter their legal rights, ...