HEARTLAND APARTMENT v. CITY OF MISSION

No. 111,521.

352 P.3d 1073 (2015)

HEARTLAND APARTMENT ASSOCIATION, INC., et al., Appellants/Cross-appellees, v. CITY OF MISSION, Kansas, Appellee/Cross-appellant.

Court of Appeals of Kansas.

July 2, 2015.


Attorney(s) appearing for the Case

Mary Jo Shaney , James C. Bowers, Jr. , and Daniel P. Goldberg , of White Goss, a Professional Corporation, of Kansas City, Missouri, for appellants/cross-appellees.

Thomas V. Murray , and Mark A. Samsel , of Lathrop & Gage LLP, of Overland Park, for appellee/cross-appellant.

Athena E. Andaya , deputy attorney general, for amicus curiae Office of Kansas Attorney General.

John A. Donley , of Devine and Donley, LLC, of Topeka, for amicus curiae National Federal of Independent Business Small Business Legal Center.

Lucas Bell , for amicus curiae Kansas Association of Realtors.

Before MALONE, C.J., HILL and BUSER, JJ.


In this era, when all cities and towns thirst for revenue to provide basic governmental services, we must decide if a transportation user fee, enacted by the City of Mission, is a tax, and if so, decide if it is an excise tax not permitted by the Kansas Legislature. We offer our perspective on the two issues that arise in this litigation...

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