Administrative-Property Tax-Writ of Mandamus

Staff Report//January 2, 2026//

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Petitioner appealed the trial court’s dismissal of its petition for writ of mandamus. Petitioner previously filed suit against defendant, alleging that its real property assessment violated state law. While that case was pending, petitioner issued an order finding that defendant violated state law and directed defendant to alter the assessed property values, voluntarily dismissing the lawsuit with prejudice. When defendant failed to comply, petitioner filed the present action, but the trial court dismissed the case on res judicata principles.

Where the present case arose due to new facts – namely, defendant’s failure to comply with petitioner’s order – petitioner had a new, independent cause of action not barred by the voluntary dismissal of its prior action with prejudice.

Judgment is reversed and remanded.

State ex rel. State Tax Commission v. County Executive of Jackson County (MLW No. 84166/Case No. WD87831 – 12 pages) (Missouri Court of Appeals, Western District, Ardini, J.) Appealed from circuit court, Jackson County, Cook, J. (Eliot M. Gusdorf for appellant) (Daryl R. Taylor for respondents)