CYNTHIA L. MARTIN, Judge.
The Assessor of Cole County, Christopher Estes, ("Assessor"), appeals from the Circuit Court of Cole County's judgment in favor of Cole County ("County") and individual Cole County Commissioners (the "County Commission"). The trial court found that the County Commission is legally authorized to transfer funds from the Cole County Assessment Fund ("Assessment Fund") into the County's general revenue fund to pay for computer and information...
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