On Thursday, June 29, 2023, the City of Neosho, Missouri and Newton County, Missouri, parties to the Neosho TIF litigation filed by the City in October 2021, met before Judge Crane at the Jasper County Courthouse to have a hearing on, among other things, the County’s motion to compel the City to provide the documents and records the City is relying on to support its allegation that the County still owes the City TIF Revenue.
Based on information presented during the June 29th hearing, it appears that by approximately mid- 2017, both the City and County had stopped paying their share of Economic Activity Taxes, or “EATS”, to the Neosho TIF Special Allocation Fund because the Fund already had a surplus, and the approved TIF Plan projects were completed. City records produced in the case indicate the City was planning on refunding the surplus amount to the County and various City departments. However, in July 2021, new City officials changed the City’s position and demanded the County pay the EATS. Since that time, prior to the City filing the lawsuit, the County has been requesting certain information from the City that the County contends is necessary to calculate the EATS TIF Revenue from 2016 through 2022.
The County continues to make its best efforts to fulfill the City’s request and has since July 2021 contributed to the Neosho TIF Special Allocation Fund $989,811.92. Under the state TIF laws, the City, as a taxing district within the TIF, is also obligated to pay EATS to the Special Allocation Fund. The June 29th hearing revealed information that, according to the City Council approved annual budgets from FY2017 to present, the City has paid $0 EATS to the Neosho TIF Special Allocation Fund.
The Neosho TIF Revenue collection not only impacts the City and County budgets, but the budgets of all the taxing districts located within the boundaries of the TIF plan with real property tax levies, like the Neosho R-5 School District, Crowder College, and Newton County Library. Under the state TIF laws, if a TIF Special Allocation Fund has surplus funds (which City Council approved budgets so indicated), then after the TIF terminates (which the Neosho TIF terminated in July 2022) the surplus funds are to be promptly returned to the taxing districts.
The Judge instructed the City to provide certain information requested by the County by August 1, 2023. The County has requested a mediation since March 2022 and the City has finally agreed to participate in mediation, which is planned to take place prior to the trial date of November 6, 2023.
Section 504/ADA Compliance
If you are in need of disability related auxiliary aids or services, contact the County Clerk's Office at 451-8221.
Wheelchair access is through the north ramp entrance and throughout the Courthouse via the elevator.
Handicap restrooms are located on the third floor.
An assistive listening device is located in the second floor courtroom.