MOBIL OIL CORPORATION v. MEDCALF

No. 45,935

207 Kan. 100 (1971)

483 P.2d 1111

MOBIL OIL CORPORATION, a Corporation, et al., Appellees, v. SARAH ETTA MEDCALF, 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 and as Director of Property Valuation of the State of Kansas, Appellants.

Supreme Court of Kansas.

Opinion filed April 10, 1971.


Attorney(s) appearing for the Case

Matthew J. Dowd, assistant attorney general, argued the cause, and Kent Frizzell, attorney general, G.L. Rohrer, assistant attorney general, and Richard F. Hayse, assistant attorney general, were with him on the brief for the appellants.

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


The opinion of the court was delivered by

O'CONNOR, J.:

This is an action to enjoin the defendants from enforcing and carrying out an order of the Director of Property Valuation of the state of Kansas relating to 1967 assessments for ad valorem tax purposes of plaintiffs' gas-producing properties located in Stevens County. The district court granted a permanent injunction and defendants have perfected this appeal.

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