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STATE EX REL. STEPHAN v. MARTIN

No. 53,478

230 Kan. 559 (1982)

640 P.2d 316

STATE OF KANSAS, ex rel., ROBERT T. STEPHAN, Attorney General, Petitioner, v. PHILIP W. MARTIN, Director of Property Valuation, Kansas Department of Revenue, Respondent, and THE KANSAS FARM BUREAU, INC., THE KANSAS LIVESTOCK ASSOCIATION, INC., and THE KANSAS ASSOCIATION OF WHEAT GROWERS, INC., Intervenors.

Supreme Court of Kansas.

Opinion filed January 29, 1982.

Attorney(s) appearing for the Case

Rodney J. Bieker, assistant attorney general, argued the cause, and Robert T. Stephan, attorney general, and Dan Biles, assistant attorney general, were with him on the brief for the petitioner.

Alan F. Alderson, general counsel, Kansas Department of Revenue, argued the cause and was on the brief for the respondent.

E. Richard Brewster, of Gehrt & Roberts, Chartered, of Topeka, and Charles S. Arthur, of Arthur, Green, Arthur & Conderman, of Manhattan, argued the cause and were on the brief for the intervenors.

The interim opinion of the court was delivered by

MILLER, J.:

This is an original action in quo warranto, brought by the attorney general against Philip W. Martin, director of property valuation of the Kansas Department of Revenue. The attorney general challenges the constitutionality of Chapter 373 of the 1981 Session Laws of Kansas, an act relating to taxation and concerning the valuation of farm machinery and equipment for the purpose of ad valorem taxation...

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