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LYON COUNTY v. IOWA BEEF PROCESSORS, INC.

No. 48,668

224 Kan. 239 (1978)

580 P.2d 1300

LYON COUNTY, KANSAS; R.P. FELKNER, ALEX MURPHY and GAIL GASCHE, Members of the Board of County Commissioners of Lyon County, Kansas; ROSEMARY SPALDING, County Clerk, Ex-Officio County Assessor of Lyon County, Kansas; LULA HUNT, County Treasurer of Lyon County, Kansas, and Their Successors in Office, Appellees, v. IOWA BEEF PROCESSORS, INC., Appellant.

Supreme Court of Kansas.

Opinion filed June 10, 1978.

Attorney(s) appearing for the Case

Gerald J. Letoumeau, of Colmery, McClure, Funk, Letourneau & Entz, of Topeka, argued the cause and Richard R. Funk was with him on the brief for the appellant.

Elvin D. Perkins, of Perkins, Guy & Rulon, Chartered, of Emporia, argued the case and was on the brief for the appellees.

The opinion of the court was delivered by

McFARLAND, J.:

This action involves the payment of 1974 ad valorem taxes on a manufacturer's inventory pursuant to K.S.A. 79-1005, which taxes were paid under protest by appellant-taxpayer, Iowa Beef Processors, Inc., (hereinafter referred to as IBP). The State Board of Tax Appeals (hereinafter referred to as Board) ordered a refund of the protested taxes. Lyon County appealed the order to the district court which...

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