Usac Leasing LLC v. Hill ‎(16-1000)‎

Summary

The court affirmed dismissal of USAC’s appeals from its ad valorem property-tax assessments. It held that a nonattorney corporate representative’s signing of the petitions constituted the unauthorized practice of law, rendering the petitions nullities and depriving the county and circuit courts of jurisdiction. The court also held that the jurisdictional defect could be raised despite the appellees’ failure to object in the county court and rejected prospective-only application of the ruling.