Jefferson County 9-1-1 Dispatch v. Joseph G. Plaggenberg, Acting Director of the Missouri Department of Revenue

CourtSupreme Court of Missouri
DecidedApril 26, 2022
DocketSC98904
StatusPublished

This text of Jefferson County 9-1-1 Dispatch v. Joseph G. Plaggenberg, Acting Director of the Missouri Department of Revenue (Jefferson County 9-1-1 Dispatch v. Joseph G. Plaggenberg, Acting Director of the Missouri Department of Revenue) is published on Counsel Stack Legal Research, covering Supreme Court of Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Jefferson County 9-1-1 Dispatch v. Joseph G. Plaggenberg, Acting Director of the Missouri Department of Revenue, (Mo. 2022).

Opinion

SUPREME COURT OF MISSOURI en banc

JEFFERSON COUNTY 9-1-1 DISPATCH, ) Opinion issued April 26, 2022 ) Respondent, ) ) v. ) No. SC98904 ) JOSEPH G. PLAGGENBERG, ACTING ) DIRECTOR OF THE MISSOURI ) DEPARTMENT OF REVENUE, ) ) Appellant. )

APPEAL FROM THE CIRCUIT COURT OF COLE COUNTY The Honorable Patricia S. Joyce, Judge

Respondent, Jefferson County 9-1-1 Dispatch (the “Dispatch”), filed an action

seeking a declaratory judgment, a writ of mandamus, and injunctive relief preventing

Appellant, the Director of the Department of Revenue (“DOR”), from enforcing section

190.327.5. 1 The Dispatch argued it was entitled to such relief because section 190.327.5

violates three different provisions of the Missouri Constitution but only sought – and the

circuit court only granted – summary judgment on one of those claims. The other two

claims were not denied or dismissed. They remain pending. DOR appeals.

1 All statutory references are to RSMo Supp. 2019 except for references to section 512.020, which are to RSMo 2016. The circuit court’s judgment is not a “final judgment” for purposes of section

512.020(5). It is not a “final judgment” in the sense that it does not dispose of all (or at

least the last) claims in the lawsuit, and it was not eligible to be certified as “final” under

Rule 74.01(b) because it did not resolve all of the claims by or against at least one of the

parties, nor did it resolve one or more claims that are sufficiently distinct from those that

remain pending. Wilson v. City of St. Louis, 600 S.W.3d 763, 765 (Mo. banc 2020).

Finally, even if the judgment were eligible to be certified under Rule 74.01(b), neither

party sought such certification and the circuit court did not certify the judgment or make

the requisite finding “that there is no just cause for delay.” Rule 74.01(b). Accordingly,

this Court must dismiss DOR’s appeal for want of jurisdiction.

Background

In April 2009, Jefferson County voters voted to replace an existing emergency

telephone tax with a sales tax of one-half of one percent for 10 years for the purpose of

providing emergency services, including central dispatching for fire protection, law

enforcement, and ambulance services. Ten years later, the voters approved continuing

the one-half of one percent sales tax for emergency services.

On July 19, 2019, the Governor signed Senate Bill No. 291 (“SB 291”) into law.

SB 291 amended section 190.327 by adding a new subsection. This new subsection

reads:

An emergency services board originally organized under section 190.325 operating within a county with a charter form of government and with more than two hundred thousand but fewer than three hundred fifty thousand inhabitants shall not have a sales tax for emergency services or for providing central dispatching for emergency services greater than one-

2 quarter of one percent. If on July 9, 2019, such tax is greater than one- quarter of one percent, the board shall lower the tax rate.

§ 190.327.5.

On August 1, 2019, DOR notified the Dispatch of its intent to decrease the

existing one-half of one percent sales tax to one-fourth of one percent beginning

October 1, 2019. In response, the Dispatch filed the present action. The Dispatch

arranged its petition in four “counts.” The first sought a declaratory judgment that

section 190.327.5 is unconstitutional because it violates either article III, section 40 or

article III, section 42 of the Missouri Constitution pertaining to local or special laws. The

second sought a declaration that section 190.327.5 is unconstitutional because it violates

article I, section 13, which prohibits laws retrospective in operation. In Count III, the

Dispatch requested a writ of mandamus compelling DOR not to follow the

unconstitutional statute and, instead, to continue to collect the one-half of one percent

emergency services sales tax and pay it to the Dispatch. In Count IV, the Dispatch

requested a preliminary and permanent injunction compelling DOR to continue to collect

the one-half of one percent emergency services sales tax and pay it to the Dispatch for the

same reason.

On July 31, 2020, the Dispatch moved for summary judgment only with respect to

its claim that section 190.327.5 violated article III, section 42, which imposes unique

notice and publication requirements prior to the legislature passing any local or special

law that is not otherwise prohibited by article III, section 40. DOR responded and filed a

cross-motion for summary judgment. On November 30, 2020, the circuit court overruled

3 DOR’s motion, sustained the Dispatch’s motion, and entered judgment for the Dispatch

on its claim pertaining to article III, section 42. This judgment did not resolve the

Dispatch’s other claims, nor did the Dispatch dismiss them. They remain pending.

Analysis

Before addressing the merits of this appeal, “this Court has a duty to determine

whether it has jurisdiction.” Wilson, 600 S.W.3d at 765. “The right to appeal is purely

statutory, and where a statute does not give a right to appeal, no right exists.” Id. at 767

(quotation marks omitted). The only statute even potentially applicable to this case is

section 512.020(5), which provides that a “final judgment” is appealable. The judgment

in this case is not a “final judgment” for purposes of this statute.

A judgment is a “final judgment” for purposes of section 512.020(5) if it disposes

of all claims (or the last pending claim) in a lawsuit. Wilson, 600 S.W.3d at 771. A

judgment that is not a “final judgment” in this traditional sense can still be a “final

judgment” for purposes of section 512.020(5) if it is eligible to be – and actually is –

certified as such by the circuit court under Rule 74.01(b). Id. Neither party contends this

judgment was (or even could have been) certified as a “final judgment” under Rule

74.01(b), and rightly so. This judgment was not eligible to be certified under Rule

74.01(b) and the circuit court did not certify it or make the predicate finding that there

was no just reason for delay. Accordingly, the analysis in this case turns entirely on

whether the judgment disposes of all claims by and against all parties in this suit. Plainly,

it does not.

4 The circuit court’s order in this case is a judgment because it met the form

requirements in Rule 74.01(a) and it fully resolves the Dispatch’s claim that section

190.327.5 violates article III, section 42 of the Missouri Constitution. 2 But it is not a

“final judgment” for purposes of section 512.020(5) because that is the only one of the

Dispatch’s three claims that it resolves. The Dispatch’s claim that section 190.327.5

violates the complete prohibition for certain types of local or special laws found in article

III, section 40, as well as its claim that this statute violates the prohibition against laws

that are retrospective in their operation found in article I, section 13, remained (and still

remain) pending.

“[I]n determining whether an action presents more than one claim for relief, the

focus is on the number of legal rights asserted in the action.” Comm. for Educ. Equal. v.

State, 878 S.W.2d 446, 451 (Mo. banc 1994) (“CEE”). If a petition “seeks to enforce

only one legal right, it states a single claim, regardless of the fact that it seeks multiple

remedies.” Id.

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Jefferson County 9-1-1 Dispatch v. Joseph G. Plaggenberg, Acting Director of the Missouri Department of Revenue, Counsel Stack Legal Research, https://law.counselstack.com/opinion/jefferson-county-9-1-1-dispatch-v-joseph-g-plaggenberg-acting-director-mo-2022.