Section 27 Estoppel of Taxing Authority

• Library: Tax Law 2009

Depending on the municipality’s participation in the litigation, a prior adjudication that the property in question is exempt from taxation by the county will not necessarily be binding on the municipality. Am. Polled Hereford Ass’n v. City of Kansas City, 626 S.W.2d 237 (Mo. 1982). Although the municipality may not have actually participated in the litigation, the taxpayer will seek to establish tacit participation or the municipality’s inability to distinguish itself from the factual setting of the prior...