The opinion of the court was delivered by
FATZER, C.J.:
At issue in this appeal is whether the State Board of Tax Appeals may be sued.
This action stems from a tax protest filed by 366 residents of Barton County, Kansas, who protested their 1971 ad valorem tax assessments. The protestants made application for a hearing before the State Board of Tax Appeals pursuant to K.S.A. 79-2005. Hearings were held by the Board in the city of Great Bend, Kansas...
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