STATE EX REL. TOMASIC v. KANSAS CITY, KAN. PORT AUTH.

No. 52,961

230 Kan. 404 (1981)

636 P.2d 760

STATE OF KANSAS, ex rel., NICK A. TOMASIC, WYANDOTTE COUNTY DISTRICT ATTORNEY, Relator, v. KANSAS CITY, KANSAS PORT AUTHORITY, Respondent.

Supreme Court of Kansas.

Opinion on rehearing filed November 25, 1981.


Attorney(s) appearing for the Case

Nick A. Tomasic, district attorney, argued the cause for the relator.

John A. Price, of Weeks, Thomas & Lysaught, Chartered, of Kansas City, argued the cause, and Leonard O. Thomas, of the same firm, Norman E. Gaar, of Gaar & Bell, of Kansas City, Missouri, and John F. Steineger, Jr., of Kansas City, were with him on the briefs for the respondent.

David Schauner, of Kansas National Education Association, of Topeka; Patricia Baker, of Kansas Association of School Boards, of Topeka; Lana Jeanne Tyree and John F. Cooper, of Oklahoma City, Oklahoma and Robert Miller, of Kansas City, all of Unified School District # 203 of Wyandotte County, were on the brief for amici curiae.


OPINION ON REHEARING

SYLLABUS BY THE COURT

1. KANSAS CONSTITUTION — Taxation. Article 11, § 1 of the Kansas Constitution provides for "uniform and equal rate of assessment and taxation."

2. TAXATION — Exemptions for Certain Property — Constitutionality. Property which is subject to taxation is taxed at a uniform and equal rate; however, tax exemptions are constitutionally permissible.

3. SAME —...

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