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SOHIO PETROLEUM CO. v. BOARD OF COUNTY COMMISSIONERS

No. 45,085

201 Kan. 553 (1968)

442 P.2d 1

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

Supreme Court of Kansas.

Opinion filed June 8, 1968.

Attorney(s) appearing for the Case

Tom C. Triplett, of Wichita, argued the cause, and Norman W. Jeter and Edward Larson, both of Hays, 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, and Thomas M. Burns and Peter J. Wall, both of Denver, Colorado, were with him on the brief for the appellants.

Robert F. Glassman, of Hays, argued the cause and was on the brief for the appellees.

The opinion of the court was delivered by

FONTRON, J.:

This consolidated appeal involves six lawsuits originating in Ellis County, Kansas. Although the plaintiffs in each of the actions vary, all are owners of leasehold interests in oil and gas properties. The six cases were brought against the Board of County Commissioners of Ellis County and certain other public officers to recover ad valorem taxes for 1965 paid under protest, it being alleged that the assessment...

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