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PANHANDLE EASTERN PIPE LINE CO. v. TIEPERMAN

Nos. 46,116, 46,144, 46,145, 46,151, 46,152, 46,163

208 Kan. 252 (1971)

491 P.2d 959

PANHANDLE EASTERN PIPE LINE COMPANY, a Corporation, Appellant, v. GEORGE TIEPERMAN, County Treasurer of Edwards County, Kansas; THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF EDWARDS, STATE OF KANSAS; MAE E. TAYLOR, County Clerk of Edwards County, Kansas; RONALD F. DWYER, Director of Property Valuation of the State of Kansas; STATE BOARD OF TAX APPEALS OF KANSAS; STATE BOARD OF EQUALIZATION OF KANSAS; and CHARLES B. JOSEPH, RALPH McCARTY, EUGENE E. LEE, and WILLIAM D. ANDERSON, JR., members of the State Board of Tax Appeals and the State Board of Equalization of Kansas; and JOHN E. ROYSTON, Attorney and Secretary of the State Board of Tax Appeals and the State Board of Equalization of Kansas, Appellees. NORTHERN NATURAL GAS COMPANY, a Corporation, Appellant, v. THELMA FIALA, County Treasurer of Rush County, Kansas; EVELYN BUSSART, County Clerk, ex officio County Assessor, and Clerk of the Board of County Commissioners, Rush County, Kansas; THE BOARD OF COUNTY COMMISSIONERS OF RUSH COUNTY, KANSAS; RUBEN ROMEISER, THOMAS URBAN and JOHN B. KOBER, members of the Board of County Commissioners of Rush County, Kansas; RONALD F. DWYER, State Director of the Property Valuation Department of the State of Kansas; THE STATE BOARD OF TAX APPEALS OF THE STATE OF KANSAS; THE STATE BOARD OF EQUALIZATION OF THE STATE OF KANSAS; and CHARLES B. JOSEPH, RALPH McCARTY, ROBERT C. GEER, EUGENE E. LEE and WILLIAM D. ANDERSON, JR., members of the State Board of Tax Appeals and the State Board of Equalization of the State of Kansas, Appellees. NORTHERN NATURAL GAS COMPANY, a Corporation, Appellant, v. GEORGE TIEPERMAN, County Treasurer of Edwards County, Kansas; MAE E. TAYLOR, County Clerk, ex officio County Assessor, and Clerk of the Board of County Commissioners, Edwards County, Kansas; THE BOARD OF COUNTY COMMISSIONERS OF EDWARDS COUNTY, KANSAS; ELLRA WELSCH, JACK MILLER and HARRY KERNS, members of the Board of County Commissioners of Edwards County, Kansas; RONALD F. DWYER, State Director of the Property Valuation Department of the State of Kansas; THE STATE BOARD OF TAX APPEALS OF THE STATE OF KANSAS; THE STATE BOARD OF EQUALIZATION OF THE STATE OF KANSAS; and CHARLES B. JOSEPH, RALPH McCARTY, ROBERT C. GEER, EUGENE E. LEE and WILLIAM D. ANDERSON, JR., members of the State Board of Tax Appeals and the State Board of Equalization of the State of Kansas, Appellees. NORTHERN NATURAL GAS COMPANY, a Corporation, Appellant, v. RUTH ARNOLD, County Treasurer of Ness County, Kansas; MARY McCOY, County clerk, ex officio County Assessor, and Clerk of the Board of County Commissioners, Ness County, Kansas; THE BOARD OF COUNTY COMMISSIONERS OF NESS COUNTY KANSAS; FRANCIS PAVLU, GEORGE COPELAND and H.T. CLYNE, members of the Board of County Commissioners of Ness County, Kansas; RONALD F. DWYER, State Director of the Property Valuation Department of the State of Kansas; THE STATE BOARD OF TAX APPEALS OF THE STATE OF KANSAS; THE STATE BOARD OF EQUALIZATION OF THE STATE OF KANSAS; and CHARLES B. JOSEPH, RALPH McCARTY, ROBERT C. GEER, EUGENE E. LEE and WILLIAM D. ANDERSON, JR., members of the State Board of Tax Appeals and the State Board of Equalization of the State of Kansas, Appellees. NORTHERN NATURAL GAS COMPANY, a Corporation, Appellant, v. HELEN MILLOWAY, County Treasurer of Pawnee County, Kansas; RONALD YOUNG, County Clerk of Pawnee County, Kansas, County Assessor of Pawnee County, Kansas, and Clerk of the Board of County Commissioners of Pawnee County, Kansas; THE BOARD OF COUNTY COMMISSIONERS OF PAWNEE COUNTY, KANSAS; J. RUSSELL DIPMAN, HOWARD THOMPSON and EDGAR CLARK, members of the Board of County Commissioners of Pawnee County, Kansas; RONALD F. DWYER, State Director of the Property Valuation Department of the State of Kansas; THE STATE BOARD OF TAX APPEALS OF THE STATE OF KANSAS; THE STATE BOARD OF EQUALIZATION OF THE STATE OF KANSAS; and CHARLES B. JOSEPH, RALPH McCARTY, EUGENE E. LEE and WILLIAM D. ANDERSON, JR., members of the State Board of Tax Appeals and the State Board of Equalization of the State of Kansas, Appellees. NORTHERN NATURAL GAS COMPANY, a Corporation, Appellant, v. JESSIE MAE LING, County Treasurer of Hodgeman County, Kansas; LELAND CROUSE, County Clerk, ex officio County Assessor, and Clerk of the Board of County Commissioners, Hodgeman County, Kansas; THE BOARD OF COUNTY COMMISSIONERS OF HODGEMAN COUNTY, KANSAS; JAMES SOREM, LEA V. BURKE and VERNON V. SCHRAEDER, members of the Board of County Commissioners of Hodgeman County, Kansas; RONALD F. DWYER, State Director of the Property Valuation Department of the State of Kansas; THE STATE BOARD OF TAX APPEALS OF THE STATE OF KANSAS; THE STATE BOARD OF EQUALIZATION OF THE STATE OF KANSAS; and CHARLES B. JOSEPH, RALPH McCARTY, ROBERT C. GEER, EUGENE E. LEE and WILLIAM D. ANDERSON, JR., members of the State Board of Tax Appeals and the State Board of Equalization of the State of Kansas, Appellees.

Supreme Court of Kansas.

Opinion filed December 11, 1971.

Attorney(s) appearing for the Case

John S. Seeber, of Adams, Jones, Robinson and Manka, of Wichita, argued the cause, and C.A. Conoley, of Kansas City, Missouri, was with him on the brief for the appellant in appeal No. 46,116. F. Vinson Roach and Frank J. Duffy, of Omaha, Nebraska, and Mark H. Adams, II, of Adams, Jones, Robinson and Manka, of Wichita, were on the briefs for the appellant in appeal Nos. 46,144, 46,145, 46,151, 46,152 and 46,163.

Matthew J. Dowd, assistant attorney general, argued the cause, and Vern Miller, attorney general, Clarence J. Malone, chief attorney for the Property Valuation Department and John E. Royston, attorney for the State Board of Tax Appeals, were with him on the briefs in all cases for the appellees. J. Byron Meeks, Edwards County Attorney, was with him on the brief for appellees in appeal Nos. 46,116 and 46,145; Ivan D. Krug, Rush County Attorney, was with him on the brief for appellees in appeal No. 46,144; Thomas L. Fiegel, Ness County Attorney, was with him on the brief for appellees in appeal No. 46,151; Louis James, Pawnee County Attorney, was with him on the brief for appellees in appeal No. 46,152, and Walter F. Stueckemann, Hodgeman County Attorney, was with him on the brief for appellees in appeal No. 46,163.

The opinion of the court was delivered by

FROMME, J.:

These six appeals involve one question. Are the board of county commissioners and the county clerk proper parties defendant in a tax protest action filed under K.S.A. 1971 Supp. 79-2005.

It was stipulated by all parties that our decision herein would control and dispose of all six of these appeals. The pleadings filed in all cases were substantially the...

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