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WIRT v. ESREY

No. 54,520

233 Kan. 300 (1983)

662 P.2d 1238

CLAY L. WIRT, JOHN J. FRANKE, JR., and ROBERT C. BACON, as the Board of County Commissioners of the County of Johnson and as the County Board of Equalization of the County of Johnson; DONALD J. CURRY, as the County Clerk of said County; EDNA C. CRAIG, as the County Treasurer of said County; and PRATHER H. BROWN, JR., as the County Appraiser of said County, Appellants, v. ROBERT C. ESREY, as Receiver, and CAPITOL FEDERAL SAVINGS AND LOAN ASSOCIATION, Appellees.

Supreme Court of Kansas.

Opinion filed April 29, 1983.

Attorney(s) appearing for the Case

Bernis G. Terry, assistant county counselor, argued the cause, and Lyndus A. Henry, county counselor, was with him on the briefs for the appellants.

John Anderson, Jr., of Anderson, Granger, Nagels & Lastelic, Chartered, of Overland Park, argued the cause and was on the brief for the appellees.

The opinion of the court was delivered by

PRAGER, J.:

This is an action arising from a dispute over the assessment of an apartment complex located in Johnson County for ad valorem tax purposes. As the opinion will demonstrate, most of the issues presented in the trial court and on appeal involve questions of jurisdiction, procedure, and the scope of appellate review of decisions of the taxing authorities rather than...

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