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McMANAMAN v. BOARD OF COUNTY COMMISSIONERS

No. 45,600

205 Kan. 118 (1970)

468 P.2d 243

PAUL McMANAMAN and EDNA McMANAMAN, Appellants, v. THE BOARD OF COMMISSIONERS OF FORD COUNTY, KANSAS, composed of URBAN KLENKE, B. WAYNE STITT and R.W. ROENFELDT: ALICE ROGERS as County Treasurer; LILLIAN EVANS as County Clerk; UNIFIED SCHOOL DISTRICT No. 225, composed of AUSTIN CHANCE, DON HILDENBRAND, MELVIN BELL, C.E. OLSON, RAYMOND ORR and LESLIE WAKEMAN; and RON DWYER as Director of Property Valuation for the State of Kansas, Appellees.

Supreme Court of Kansas.

Opinion filed April 11, 1970.

Attorney(s) appearing for the Case

Robert M. Baker, of Ashland, argued the cause, and was on the brief for the appellants.

David L. Patton, county attorney, argued the cause, and was on the brief for the appellees.

The opinion of the court was delivered by

O'CONNOR, J.:

The plaintiffs (appellants) are owners of real estate in Ford county. A portion of their land is situated in Unified School District No. 225, which has within its boundaries real estate located in Ford, Meade, and Gray counties. Pursuant to the procedure outlined in K.S.A. 79-2005, plaintiffs protested payment of the second half of their 1967 taxes due the school district and the State of Kansas, claiming...

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