MOBIL OIL CORPORATION v. REYNOLDS

No. 45,395

202 Kan. 179 (1968)

446 P.2d 715

MOBIL OIL CORPORATION, a Corporation; NORTHERN NATURAL GAS PRODUCING COMPANY, a Corporation; PANHANDLE EASTERN PIPE LINE COMPANY, a Corporation; CITIES SERVICE OIL COMPANY, a Corporation; HUGOTON PRODUCTION COMPANY, a Corporation; and MAPCO PRODUCTION COMPANY, a Corporation, Appellants, v. SARAH ETTA MEDCALF REYNOLDS, Individually and as County Clerk of Stevens County, Kansas; LUCILLE ASHLOCK, Individually and as County Treasurer of Stevens County, Kansas; and RONALD F. DWYER, Individually as Director of Property Valuation of the State of Kansas, Appellees.

Supreme Court of Kansas.

Opinion filed November 9, 1968.


Attorney(s) appearing for the Case

Richard Jones, of Wichita, argued the cause, and William H. Tabb, of Dallas, Texas, and Robert W. Richards, of Oklahoma City, Oklahoma, were with him on the briefs for Mobil Oil Corporation, Northern Natural Gas Producing Company and Mapco Production Company; Cecil C. Cammack, A.O. Holl, John C. Lovett and Graydon D. Luthey, all of Bartlesville, Oklahoma, were on the briefs for the Cities Service Oil Company; Ray H. Calihan, Jr., of Garden City, was on the briefs for Hugoton Production Company, and C.C. Linley, of Liberal, and Wendell J. Doggett and C.A. Conoley, both of Kansas City, Missouri, were on the briefs for Panhandle Eastern Pipe Line Company, and Charles Vance, of Liberal, was on the briefs for all the appellants.

Dean Burkhead, Assistant Attorney General, argued the cause, and Robert C. Londerholm, Attorney General, and Lewis C. Carter, Chief Attorney, Property Valuation Department, were with him on the briefs for the appellee, Ronald F. Dwyer.

Paul A. Wolf, County Attorney, was on the briefs for appellees, Sarah Etta Medcalf Reynolds and Lucille Ashlock.


The opinion of the court was delivered by

HATCHER, C.:

This is an appeal from an order of the district court dismissing an action to enjoin the defendants from enforcing and carrying out an order of the Director of Property Valuation of the State of Kansas for lack of jurisdiction.

Plaintiffs are owners of respective interests in certain gas producing properties located in Stevens County, Kansas, which properties were subject to assessment and taxation...

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