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NATL. COOP. REFINERY v. BOARD OF McPHERSON CTY. COMM'RS

No. 52,011

228 Kan. 595 (1980)

618 P.2d 1176

NATIONAL COOPERATIVE REFINERY ASSOCIATION, a corporation, Appellant, v. THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF McPHERSON, KANSAS; LENORA CLAYPOOL, as County Treasurer of said County; and MARGARET BRYAN, County Clerk of said County, Appellees.

Supreme Court of Kansas.

Opinion filed November 1, 1980.

Attorney(s) appearing for the Case

Emmet A. Blaes, of Jochems, Sargent & Blaes, P.A., of Wichita, argued the cause, and Richard A. Loyd, of the same firm, was with him on the brief for the appellant.

Gary L. Flory, of Flory & Karstetter, of McPherson, argued the cause, and Lowell A. Flory, of the same firm, was with him on the brief for the appellees.

The opinion of the court was delivered by

MILLER, J.:

This tax protest action involves but one principal issue: whether K.S.A. 79-1422 authorizes the imposition of a 50% penalty for late filing of a list of tangible personal property. Appellant is the taxpayer, National Cooperative Refinery Association, a corporation, which we shall refer to as the Co-op. Appellees are the County Clerk, County Treasurer, and Board of County Commissioners of McPherson County...

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