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Home / Opinions / Practice Area / Administrative Law / Administrative: Income Tax-Refund

Administrative: Income Tax-Refund

Plaintiff appealed the dismissal of her petition for an income tax refund. Plaintiff worked for a company in Overland Park, Kansas and resided in Amoret, Missouri. Although plaintiff performed no services in Kansas City, her employer withheld and remitted Kansas City earnings tax for 2019 and 2020. In 2022, Kansas City shortened the statute of limitations for tax refunds from five years to one. The trial court dismissed plaintiff’s refund petition as untimely under the new ordinance.

Where the Missouri Constitution prohibited statutes or ordinances from being retrospective in operation and where statutes of limitations were considered procedural laws that could not extinguish causes of action viable on the effective date of an amended statute of limitations, the trial court erred in applying the new ordinance to plaintiff’s claim.

Judgment is reversed and remanded.

Huebert v. City of Kansas City (MLW No. 79749/Case No. WD85737 – 10 pages) (Missouri Court of Appeals, Western District, Ahuja, J.) Appealed from circuit court, Cass County, Wagner, J. (Thomas H. West, Kansas City, for appellant) (Tara M. Kelly, Kansas City, for respondent)