James Parsons v. Preferred Family Healthcare, Inc…

Summary

The court held that the circuit court improperly treated disputed factual allegations as resolved when dismissing a taxpayer’s public-funds illegal-exaction complaint. Because the motion to dismiss included materials outside the pleadings that were not excluded, it had to be treated as a motion for summary judgment, and the record did not establish entitlement to judgment as a matter of law. The court further held that a public-funds illegal-exaction claim does not invariably require allegations of wrongful State action.