PANHANDLE EASTERN PIPE LINE Co., a Corporation, Appellant,
v.
LETHA E. JONES, County Treasurer of Kingman County, Kansas, et al., Appellees. PANHANDLE EASTERN PIPE LINE Co., a Corporation, Appellant,
v.
VIVIAN GRIGSBY, County Treasurer of Pratt County, Kansas, et al., Appellees. PANHANDLE EASTERN PIPE LINE Co., a Corporation, Appellant,
v.
MARGUERITE ELLIS, County Treasurer of Harper County, Kansas, et al., Appellees. PANHANDLE EASTERN PIPE LINE Co., a Corporation, Appellant,
v.
DOROTHY WILSON, County Treasurer of Barber County, Kansas, et al., Appellees.
Supreme Court of Kansas.https://leagle.com/images/logo.png
Opinion filed December 11, 1971.
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.
Matthew J. Dowd, Assistant Attorney General, argued the cause, and Vern Miller, Attorney General, Robert S. Wunsch, Kingman County Attorney, John V. Black, Pratt County Attorney, Carl A. Fleming, Harper County Attorney, Thomas L. McGuire, Barber County Attorney, Clarence J. Malone, Chief Attorney, Property Valuation Department, and John E. Royston, Attorney and Secretary, State Board of Tax Appeals, were with him on the brief for the appellees.
Supreme Court of Kansas.
The opinion of the court was delivered by
SCHROEDER, J.:
These four appeals from the district courts of Kingman, Pratt, Harper and Barber Counties involve only one question. That question is whether or not the board of county commissioners and the county clerk are proper parties defendant in a tax protest action filed by Panhandle Eastern Pipe Line Company (plaintiff-appellant) pursuant to K.S.A. (now K.S.A. 1971...
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