VAUGHN v. MARTELL

No. 50,054

226 Kan. 658 (1979)

603 P.2d 191

HAROLD VAUGHN, RAYMOND D. FLUMMER, and LEE HENDERSON, as the BOARD of COUNTY COMMISSIONERS of the COUNTY of GREENWOOD and as the COUNTY BOARD of EQUALIZATION of the COUNTY of GREENWOOD; MARILYN WILSON, as the COUNTY CLERK of said COUNTY; and VIRGINIA L. CONNELL, as the COUNTY TREASURER of said COUNTY, Appellees, v. HENRY MARTELL and THE EUREKA DRILLING COMPANY, Appellants, and CHARLES B. JOSEPH, EUGENE E. LEE, RUDOLPH E. STEPHEN, HOWARD F. LAWRENCE and REX MORGAN as the STATE BOARD of TAX APPEALS of the STATE of KANSAS; and as the STATE BOARD OF EQUALIZATION of the STATE of KANSAS; and RAYMOND VAUGHN, as STATE DIRECTOR of PROPERTY VALUATION, Respondents.

Supreme Court of Kansas.

Opinion filed December 1, 1979.


Attorney(s) appearing for the Case

Robert L. Kennedy, of Topeka, argued the cause, and Franklin D. Gaines, of Gaines and All, of Augusta, was with him on the briefs for the appellant-cross-appellee.

Bernis G. Terry, of Lowe, Terry, and Roberts, of Olathe, argued the cause, and Donald H. Shoop, county attorney, was with him on the brief for the appellee.

Robert E. Duncan, II, of Topeka, was on the brief amicus curiae for the State Board of Tax Appeals.


The opinion of the court was delivered by

PRAGER, J.:

This case involves an administrative appeal of two taxpayers from the assessed valuation of a certain oil leasehold interest in Greenwood County. The facts in the case are not greatly in dispute and were found by the district court to be in substance as follows: Appellees are the duly elected, qualified, and acting board of county commissioners and county board of equalization, county clerk, and county...

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