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PANHANDLE EASTERN PIPE LINE CO. v. NICKELSON

Nos. 46,207, 46,208, 46,210, 46,353, 46,392, 46,393, 46,394, 46,413

209 Kan. 14 (1972)

495 P.2d 993

PANHANDLE EASTERN PIPE LINE COMPANY, a Corporation, Appellant, v. GLENNA NICKELSON, County Treasurer of Kiowa County; THE BOARD OF COUNTY COMMISSIONERS OF KIOWA COUNTY; RONALD F. DWYER, Director of Property Valuation of the State of Kansas, Defendants, and CHESTER HENDRIX, County Clerk of Kiowa County; STATE BOARD OF TAX APPEALS OF KANSAS and 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 of Kansas and the State Board of Equalization of Kansas; and JOHN E. ROYSTON, Attorney and Secretary of the State Board of Tax Appeals of Kansas and the State Board of Equalization of Kansas, Appellees. PANHANDLE EASTERN PIPE LINE COMPANY, a Corporation, Appellant, v. GLADYS E. PATRICK, County Treasurer of Clark County, et al., Defendants, and GLEE VANNAMAN, County Clerk of Clark County, et al., Appellees. PANHANDLE EASTERN PIPE LINE COMPANY, a Corporation, Appellant, v. VERNA LEE DAKAN, County Treasurer of Meade County, et al., Defendants, and VELMA PEMBERTON, County Clerk of Meade County, et al., Appellees. PANHANDLE EASTERN PIPE LINE COMPANY, a Corporation, Appellant, v. BETTY KLINE, County Treasurer of Ford County, et al., Defendants, and LUCILLE KECK, County Clerk of Ford County, et al., Appellees. NORTHERN NATURAL GAS COMPANY, a Corporation, Appellant, v. VERNA LEE DAKAN, County Treasurer of Meade County, et al., Defendants, and VELMA PEMBERTON, County Clerk of Meade County, et al., Appellees. NORTHERN NATURAL GAS COMPANY, a Corporation, Appellant, v. GLENNA NICKELSON, County Treasurer of Kiowa County, et al., Defendants, and CHESTER HENDRIX, County Clerk of Kiowa County, et al., Appellees. NORTHERN NATURAL GAS COMPANY, a Corporation, Appellant, v. BETTY J. KLINE, County Treasurer of Ford County, et al., Defendants, and LUCILLE KECK, County Clerk of Ford County, et al., Appellees. NORTHERN NATURAL GAS COMPANY, a Corporation, Appellant, v. GLADYS E. PATRICK, County Treasurer of Clark County, et al., Defendants, and GLEE VANNAMAN, County Clerk of Clark County, et al., Appellees.

Supreme Court of Kansas.

Opinion filed April 8, 1972.

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, Mo., was with him on the brief for the appellants.

Clarence J. Malone, acting director for the property valuation department, and Matthew J. Dowd, assistant attorney general, argued the cause, and Vern Miller, attorney general, Martin Aelmore, Kiowa county attorney, Willis Shattuck, Clark county attorney, and Gerald C. Golden, Meade county attorney, were with them on the brief for the appellees.

MEMORANDUM OPINION

TAXATION — Taxes Paid Under Protest — Necessary Parties.

Per Curiam:

These eight appeals, arising in the sixteenth judicial district of Kansas, involve two questions: (1) Is the county clerk a proper party defendant in a local action to recover taxes paid under protest, and (2) are the state board of tax appeals, the state board of equalization and the individual...

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