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CLARK v. CITY OF OVERLAND PARK

No. 49,880

226 Kan. 609 (1979)

602 P.2d 1292

DEE CLARK and JANE CLARK, Appellants, v. CITY OF OVERLAND PARK, KANSAS, Appellee.

Supreme Court of Kansas.

Opinion filed December 1, 1979.

Attorney(s) appearing for the Case

Frank D. Covell, of Couch, Covell, Katz, Dickerson & Strausbaugh, of Mission, argued the cause, and Richard B. Katz, of the same firm, was with him on the brief for the appellant.

John R. Martin, assistant attorney general, argued the cause, and Phillip L. Harris, city attorney, and Helen Mountford, assistant city attorney, were with him on the brief for the appellee.

Frank A. Bien, of Topeka, was on the brief for the League of Kansas Municipalities, amicus curiae.

The opinion of the court was delivered by

MILLER, J.:

An Overland Park ordinance, imposing a city sales tax, is challenged in this declaratory judgment and injunction action. The trial court upheld the ordinance, denied an injunction, and dismissed the action. The plaintiffs, resident taxpayers of Overland Park, appeal.

The constitutional and statutory background of the dispute before us is somewhat complicated. We will set forth chronologically the...

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