BOARD OF JOHNSON COUNTY COMM'RS v. AMEQ, INC.

No. 50,157

227 Kan. 93 (1980)

605 P.2d 119

BOARD OF COUNTY COMMISSIONERS OF JOHNSON COUNTY, KANSAS; et al., Appellants, v. AMEQ, INC.; et al., Appellees.

Supreme Court of Kansas.

Opinion filed January 19, 1980.


Attorney(s) appearing for the Case

Bruce F. Landeck, of Lowe, Terry, and Roberts, of Olathe, argued the cause, and Bernis G. Terry, of the same firm, and Lyndus A. Henry, county counselor, were with him on the brief for the appellants.

John W. Brand, Jr., of Stevens, Brand, Lungstrum, Golden, and Winter, of Lawrence, argued the cause and Winton A. Winter, Jr., of the same firm, was with him on the brief for the appellee Ameq, Inc.

William J. Paprota, of State Board of Tax Appeals, and Tom Green, assistant attorney general, argued the cause, and Curt T. Schneider, attorney general, Charles A. Briscoe, deputy attorney general, and Clarence J. Malone, assistant attorney general, were on the brief for the appellee State of Kansas.


The opinion of the court was delivered by

PRAGER, J.:

This case involves a dispute between Ameq, Inc., a property owner, and the board of county commissioners of Johnson County over the amount of the assessment of certain real estate for ad valorem tax purposes. The Johnson County officials appealed to the district court from an order of the board of tax appeals granting relief to Ameq in proceedings filed by Ameq pursuant to K.S.A. 79-2005 seeking repayment...

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