Class action status sound on Moniteau library taxes

Special Judge Donald Barnes will hear arguments Friday morning on William Larry Carpenter's motion to create a class action on behalf of some Moniteau County Library District taxpayers.

Carpenter's attorney, Stephen P. Sokoloff, of Jefferson City, made the motion June 22 in the ongoing case involving the library operations, then filed a five-page brief July 5 explaining his reasons and asking Barnes to create a "class" of all taxpayers who paid library taxes in the "Tipton Sub-District of the Moniteau County Library District."

However, two other lawyers last week urged Barnes to reject Carpenter's request in filings Friday. They are H. Ralph Gaw, the attorney appointed as the library district's receiver, and Judith Anne Willis, who represents the city of Tipton and three taxpayers who originally challenged the library district's use of the tax funds.

That lawsuit resulted in Barnes' Feb. 21 ruling the library district had not been formed legally and never existed as an official entity, even though it had operated since 1997.

Barnes appointed Gaw in April, after saying a receiver was necessary to "administer and liquidate the assets of the district."

In his brief supporting Carpenter's request, Sokoloff wrote the claim "is not a statutory action for recovery of improperly assessed taxes nor is an action for recovery of an illegal tax."

Instead, he charged the claim "is essentially an equitable action to construe a trust for monies had and received."

However, Gaw wrote last week Carpenter has claimed a sum of $150,000 for tax years 2014, 2015 and 2016 without providing proof of taxes he personally paid or proof of taxes paid by all people in the class he wants formed.

"Carpenter's claim is not based on any statutory authority but is an action under the common law theory of equity and not for the recovery of taxes," Gaw told the judge, even though Carpenter's motion and brief "state emphatically that he is attempting by his claim to seek a refund of taxes paid by the taxpayers to the Moniteau County Commission for use to provide library services to the citizens of the county."

In her separate brief opposing Carpenter's motion, Willis said he failed to show he even meets the standards needed for getting a class-action designation.

"To begin with, Claimant Carpenter has provided no admissible evidence to the Court that he even lives in the Western Subdistrict," Willis argued, "much less that he actually paid any of these taxes, or the amount he paid.

"He certainly has failed to show he or anyone else paid any under protest or that anyone but himself is interested in making his claim."

She also reminded Barnes the three residents she represents from the original lawsuit are part of the proposed class, but Carpenter's claim is different. The original plaintiffs wanted the taxpayer funds turned over to the city of Tipton to continue operation of the Price James Library.

In addition to Carpenter's request to make taxpayers a class for the receivership operations, Barnes also still must approve Gaw's proposed list of the district's assets and challenges to that list, as well as other claims filed against the library district.