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HITCH LAND & CATTLE CO. v. BD. OF COUNTY COMMISSIONERS

No. 40,002

179 Kan. 357 (1956)

295 P.2d 640

THE HITCH LAND & CATTLE COMPANY, a Corporation, Appellee, v. THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF SEWARD, STATE OF KANSAS, Appellant.

Supreme Court of Kansas.

Opinion filed April 7, 1956.

Attorney(s) appearing for the Case

Maxine Wood, of Liberal, argued the cause and was on the briefs for the appellant.

James R. Yoxall, of Liberal, argued the cause, and Auburn G. Light, also of Liberal, was with him on the briefs for the appellee.

Paul Hurd and Blanton F. Messick, both of Topeka, were on the briefs for the State Commission of Revenue and Taxation, as amici curiae.

The opinion of the court was delivered by

THIELE, J.:

This was an action in which The Hitch Land & Cattle Company, a taxpayer, hereafter referred to either as the plaintiff or the company, sought a declaratory judgment as to the proper method of assessing real estate for taxation and for the recovery of taxes paid under protest. The trial court rendered judgment in favor of the plaintiff and the defendant appeals...

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