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CITY OF WINFIELD v. BOARD OF COUNTY COMMISSIONERS

No. 45,648

205 Kan. 333 (1970)

469 P.2d 424

THE CITY OF WINFIELD, KANSAS, and THE CITY OF ARKANSAS CITY, KANSAS, Municipal Corporations of the Second Class, Appellees, v. THE BOARD OF COUNTY COMMISSIONERS OF COWLEY COUNTY, KANSAS; W.H. HORTON as successor to WALLACE R. STOVALL, County Clerk and Ex-Officio County Assessor of Cowley County, Kansas, and MARGIE R. GEORGE, County Treasurer of Cowley County, Kansas, Appellants.

Supreme Court of Kansas.

Opinion filed May 9, 1970.

Attorney(s) appearing for the Case

Thomas D. Herlocker, County Counselor, argued the cause and was on the brief for the appellants.

Lawrence E. Christenson, of Christenson, Mathews and Mathews, of Winfield, argued the cause and was on the brief for the appellees.

The opinion of the court was delivered by

SCHROEDER, J.:

This is an action by the Cities of Arkansas City and Winfield, Kansas, for recovery of taxes paid under protest on a part of the municipal airport and for injunctive relief from further taxation imposed under K.S.A. 1965 Supp. 79-201.

The question presented on appeal is whether portions of a municipal airport, consisting of irregular tracts planted to wheat under an oral lease, are subject to...

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