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KANSAS TELEPHONE CO. v. HERREN

Do. 46,153

209 Kan. 8 (1972)

495 P.2d 990

KANSAS TELEPHONE COMPANY, a corporation, Appellant, v. PAULINE HERREN, Treasurer, Reno County, Kansas; RONALD F. DWYER, Director of Property Valuation; MARK L. YOUNGERS, County Clerk; VICTOR KELLOGG, County Assessor; MILDRED BAUGHMAN, JOHN D. SUTTON and JACK MALONEY, Board of County Commissioners; COUNTY SCHOOL FOUNDATIONS: H.C.J.C.; CITY OF ABBYVILLE; CITY OF ARLINGTON; CITY OF LANGDON; CITY OF PARTRIDGE; CITY OF PLEVNA; CITY OF PRETTY PRAIRIE; CITY OF SYLVIA; ALBION TWP.; ARLINGTON TOWNSHIP; BELL TOWNSHIP; CASTELTON TOWNSHIP; CENTER TOWNSHIP; ENTERPRISE TOWNSHIP; GROVE TOWNSHIP; HAYES TOWNSHIP; NORTH HAYES TOWNSHIP; HUNTSVILLE TOWNSHIP; LANGDON TOWNSHIP; LINCOLN TOWNSHIP; LITTLE RIVER TOWNSHIP; LODA TOWNSHIP; MEDFORD TOWNSHIP; MIAMI TOWNSHIP; NINNESCAH TOWNSHIP; PLEVNA TOWNSHIP; RENO TOWNSHIP; ROSCOE TOWNSHIP; SALT CREEK TOWNSHIP; SYLVIA TOWNSHIP; TROY TOWNSHIP; WALNUT TOWNSHIP; WESTMINSTER TOWNSHIP; U.S.D. 308; U.S.D. 309; U.S.D. 310; U.S.D. 311; U.S.D. 312; U.S.D. 313; U.S.D. 376; U.S.D. 401; D.S.D. #1; D.S.D. Jt. 24; D.S.D. 33C; D.S.D. R-4; D.S.D. Jt. R-5; D.S.D. R-16; D.S.D. Jt. 1 RICE; R.H.S. 2; R.H.S. Jt. 6; R.H.S. Jt. 10 or Jt. 10 HID; R.H.S. Jt. 12; R.H.S. Jt. 14; R.H.S. Jt. 6 RI B12; F.D. No. 2; F.D. No. 3; F.D. No. 4; F.D. No. 6; F.D. No. 7; F.D. Jt. 1 Ki-RN; F.D. Jt. 1 RC-RN; GOOSE CREEK WATERSHED; LERADO CEMETERY; JT. CEMETERY (STAFFORD); SOUTH CENTRAL LIBRARY SYSTEM; and the successors in office of any of the above named individuals, Appellees.

Supreme Court of Kansas.

Opinion filed April 8, 1972.

Attorney(s) appearing for the Case

Thomas E. Gleason, of Ottawa, was on the brief for the appellant.

Vern Miller, Attorney General, Matthew J. Dowd, Assistant Attorney General, Clarence J. Malone, Acting Director of Property Valuation, John L. Bingham, Property Valuation Department, and Raymond F. Berkley, County Attorney, were on the brief for the appellees.

MEMORANDUM OPINION

Per curiam:

This is an action to recover taxes paid under protest authorized by the provisions of K.S.A. 79-2005. The appellant Kansas Telephone Company is a public utility corporation owning property in 40 counties in the state, including Reno and Johnson Counties. Its tangible property is valued and assessed by the state director of property valuation as required by K.S.A. 79-1404, Fifteenth...

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