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GORGES CHRYSLER-PLYMOUTH, INC. v. COBLER

No. 46,923

212 Kan. 664 (1973)

512 P.2d 504

GORGES CHRYSLER-PLYMOUTH, INC., Appellant, v. JAMES R. COBLER, Controller of Currency for the State of Kansas; RONALD G. MILLER, County Treasurer of Sedgwick County, Kansas; MRS. MARIE WARDEN, County Clerk of Sedgwick County, Kansas; ELMER PETERS, Chairman of the Board of County Commissioners of Sedgwick County, Kansas; EARL RUSH, County Commissioner of Sedgwick County, Kansas; TOM SCOTT, County Commissioner of Sedgwick County, Kansas. Appellees.

Supreme Court of Kansas.

Opinion filed July 14, 1973.

Attorney(s) appearing for the Case

Patrick J. Warnick, of Warnick & Phares, of Wichita, argued the cause and was on the brief for the appellant.

George D. McCarthy, of Wichita, argued the cause and was on the brief for the appellees.

The opinion of the court was delivered by

KAUL, J.:

Plaintiff-appellant, a new and used car dealer in Wichita, filed two actions pursuant to the provisions of K.S.A. 79-2005 (now 1972 Supp.) to contest the validity of the assessment of its personal property for the year 1970, and to recover the alleged illegal portion of the taxes so assessed which were paid by plaintiff under protest. Plaintiff filed separate actions with respect to first and second half...

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