“Based upon the facts of this case and the law, the Court finds no basis to disturb the District Court Order … finding that the [residents] are entitled to refunds of the taxes paid to the City of Cadiz,” said Circuit Judge Bill Cunningham in his ruling on July 27.
Cadiz had appealed the District Court’s ruling on the grounds that it had made its decision with the assumption that the annexation ordinances bringing the residents into the city are void. A previous decision was ambiguous, saying the annexation was void or voidable, a decision residents are currently appealing for clarity’s sake.
The City also appealed that the residents had received some services and were therefore obliged to pay city taxes.
Judge Cunningham disagreed on both counts, ruling that it was irrelevant whether the ordinances are void or not.
Also, citing a case involving the City of Somerset — one often cited by residents as a parallel case that foreshadows their victory — Judge Cunningham quoted a Court of Appeals ruling that held Somerset residences were still entitled to a refund, even though the city had provided services.
For the rest of this story, please see this week's edition of The Cadiz Record.