CITIES SERVICE OIL CO. v. KRONEWITTER

No. 44,775

199 Kan. 228 (1967)

428 P.2d 804

CITIES SERVICE OIL COMPANY and FOSTER PETROLEUM CORPORATION, Appellants, v. JAMES KRONEWITTER, County Treasurer of Ellis County, Kansas, et al. (Defendants); THE STATE BOARD OF TAX APPEALS, et al., Appellees.

Supreme Court of Kansas.

Opinion filed June 10, 1967.


Attorney(s) appearing for the Case

Graydon D. Luthey, of Bartlesville, Okla., argued the cause, and Norman W. Jeter, of Hays, and Cecil C. Cammack, R.O. Mason, and Thomas B. Preston, all of Bartlesville, Okla., were with him on the brief for the appellants.

John C. Woelk, of Russell, argued the cause, and George D. Wagstaff, of Topeka, and Rex L. Culley, of Russell, were with him on the brief for the appellee state board of tax appeals and state board of equalization.

Donald C. Staab, county attorney, and Robert F. Glassman, of Hays, were on the brief for appellees Ray J. Hammerschmidt, ex officio county assessor and the clerk of the county board of equalization, and the county board of equalization.


The opinion of the court was delivered by

HARMAN, C.:

This appeal raises the propriety of making certain officials parties defendant in an action pursuant to K.S.A. 79-2005 for refund of ad valorem taxes paid under protest.

Appellant oil companies owned eleven oil and gas leaseholds in Ellis county, Kansas, which properties for the tax year of 1965 were assessed as of January 1, 1965, by the county clerk of...

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