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SOHIO PETROLEUM CO. v. BOARD OF COUNTY COMMISSIONERS

No. 45,029

201 Kan. 315 (1968)

440 P.2d 554

SOHIO PETROLEUM COMPANY, et al., Appellants, v. BOARD OF COUNTY COMMISSIONERS OF RUSSELL COUNTY, KANSAS, et al., Appellees.

Supreme Court of Kansas.

Opinion filed May 11, 1968.

Attorney(s) appearing for the Case

Tom C. Triplett, of Wichita, argued the cause, and Michael S. Holland and Herbert N. Holland, both of Russell, George B. Collins, Robert Martin, K.W. Pringle, Jr., William F. Schell, Robert M. Collins, William L. Oliver, Jr. and William V. Crank, all of Wichita, Thomas M. Burns and Peter J. Wall, both of Denver, Colorado, were with him on the brief for the appellants.

Jan G. Banker, County Attorney, argued the cause, and John C. Woelk, of Russell, was with him on the brief for the appellees.

The opinion of the court was delivered by

SCHROEDER, J.:

This is an action to recover ad valorem taxes for the year 1965 paid under protest. The plaintiffs allege the taxes they seek to recover are the result of discriminatory, arbitrary, unjust and inequitable assessment of their oil and gas properties owned in Russell County, Kansas.

The trial court without hearing the merits of the case dismissed the action and granted summary judgment in favor...

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