Missouri’s top court will hear arguments Wednesday morning in the Saline County Assessor’s case seeking a greater percentage of the county’s ad valorem taxes for her office.

Justices will convene at 9 a.m. to hear the appeal lodged by assessor Jessica Adcock Goodman, who sued the Saline County Commission in October 2022 following a dispute over who controls her office’s budget and payroll. Attorneys for Goodman argue in their brief that not only should the assessor’s office be entitled to one percent of collected property taxes, but that Saline County should be a third-class county instead of fourth class. In response, attorneys for the commission say that the state law preserving Saline County’s fourth-class status, maintaining its ability to operate as though it was still a second-class county, was not a temporary fix when a change to state statute took effect in 1989. They also argue that because Saline County operates as though it is a second-class county, the assessor’s office should be entitled to just 0.5 percent instead of one percent.

Goodman’s lawsuit had been dismissed in circuit court in March 2023, but an appeal to the Western District Court of Appeals was transferred to the state Supreme Court in April 2024. Attorneys will have 15 minutes to present their oral arguments to the seven justices on the court. Those arguments will be live-streamed on the court’s website.

Saline County Collector Cindi Sims is also listed as a respondent in the case.  Her office is maintaining an escrow fund that, as of August 2024, totals $295,997.50.

Because of Wednesday’s hearing, the Saline County Commission will not have their regular session until Thursday.