City Records Show $50,000 Cozy Inn Appeal, Plus $85,420 in Other Legal Costs Since November
Appeal charges initially reached $59,898, but a $9,898 credit reduced the total to exactly $50,000. Another $85,420.02 was categorized as other professional services and litigation.
The City of Salina’s accounting records show that expenses specifically labeled as the Cozy Inn appeal currently total exactly $50,000, matching the original base estimate presented to city commissioners.
However, additional Cozy Inn-related legal bills continued after the federal court’s November 2025 ruling and the City Commission’s December decision to appeal. Those expenses were not all labeled as appeal costs.
The city’s spreadsheet categorizes $135,420.02 in Cozy Inn-related legal expenses from Nov. 1, 2025, forward.
That amount is divided into three categories:
| Accounting label | Amount |
| Fairfield & Woods appeal expenses, after credit | $50,000.00 |
| Fairfield & Woods other professional services and litigation | $80,397.02 |
| Clark Mize & Linville litigation | $5,023.00 |
| Total categorized since Nov. 1 | $135,420.02 |
The records show that the appeal line remained at $50,000, while another $85,420.02 was recorded under other legal-service classifications.
What Commissioners Were Told
U.S. District Judge Toby Crouse issued his ruling in the Cozy Inn case on Nov. 19, 2025.
On Dec. 16, city commissioners authorized an appeal to the U.S. Court of Appeals for the Tenth Circuit.
During that meeting, commissioners were told the anticipated cost would be approximately $50,000 to prepare and brief the appeal and participate in required mediation.
They were also told that oral argument could add up to another $20,000, creating a possible maximum appeal cost of approximately $70,000.
The accounting records reviewed by Salina311 show the expenses specifically labeled as appeal work have not exceeded the initial $50,000 figure.
How the Appeal Charges Reached Exactly $50,000
The appeal-related entries initially totaled $59,898.
| Appeal billing description | Amount |
| Services through Dec. 31, 2025 | $4,660.50 |
| Services through Jan. 31, 2026 | $11,696.00 |
| Tenth Circuit appeal through Feb. 28, 2026 | $40,000.00 |
| Tenth Circuit appeal through March 31, 2026 | $3,541.50 |
| Appeal charges before credit | $59,898.00 |
| Appeal credit posted June 29, 2026 | -$9,898.00 |
| Net appeal total | $50,000.00 |
The $9,898 credit reduced the appeal total to exactly the amount originally projected for briefing and mediation.
The spreadsheet identifies the entry as a Cozy Inn appeal credit. It does not explain why the credit was issued or provide additional details about how it was calculated.
Other Bills Were Not Labeled as Appeal Costs
At the same time, Fairfield & Woods submitted additional invoices categorized as general professional services or continuing Cozy Inn litigation.
| Billing period | Label | Amount |
| Through Nov. 30, 2025 | Professional services | $14,650.50 |
| Through Dec. 31, 2025 | Professional services | $22,395.62 |
| Through Jan. 31, 2026 | Professional services | $15,891.90 |
| Through Feb. 28, 2026 | Cozy Inn litigation | $6,411.50 |
| Through March 31, 2026 | Professional services | $21,047.50 |
| Total not labeled as appeal | $80,397.02 |
Clark Mize & Linville was also paid $5,023 for entries described as litigation.
Those charges bring the total categorized from Nov. 1 forward to $135,420.02, even though only $50,000 appears under the appeal classification.
Bills Posted After the Appeal Was Approved
Using the city’s posting dates, approximately $120,769.52 in Cozy Inn legal expenses was entered into the accounting system after commissioners authorized the appeal on Dec. 16.
Of that amount:
$50,000 was labeled as appeal expenses after the credit.$70,769.52 was labeled as other professional services or litigation.
Some invoices posted after Dec. 16 may include work performed before the appeal authorization. A posting date shows when a transaction entered the ledger, not necessarily when every hour of legal work occurred.
The records nevertheless show that legal expenses continued alongside the appeal and were recorded under multiple classifications.
Questions Sent to the City
Salina311 has sent questions to City Manager Jacob Wood seeking clarification about the accounting.