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ATCHISON, TOPEKA AND SANTA FE RY. CO. v. LENNEN

Nos. 82-1873, 82-1878 and 82-1891.

732 F.2d 1495 (1984)

The ATCHISON, TOPEKA AND SANTA FE RAILWAY COMPANY, et al., Plaintiffs-Appellees, v. Michael LENNEN, et al., Defendants-Appellants, UNION PACIFIC RAILROAD COMPANY, et al., Plaintiffs-Appellees, v. The DEPARTMENT OF REVENUE OF the STATE OF KANSAS, et al., Defendants-Appellants, CHICAGO, ROCK ISLAND AND PACIFIC RAILROAD COMPANY, et al., Plaintiffs-Appellees, v. Michael LENNEN, et al., Defendants-Appellants, MISSOURI-KANSAS-TEXAS RAILROAD COMPANY, Plaintiffs-Appellees, v. Michael LENNEN, et al., Defendants-Appellants, BURLINGTON NORTHERN, INC., et al., Plaintiffs-Appellees, v. Philip W. MARTIN, et al., Defendants-Appellants.

United States Court of Appeals, Tenth Circuit.

April 27, 1984.

Attorney(s) appearing for the Case

Carol B. Bonebrake, Atty., Dept. of Revenue, Topeka, Kan. (James J. McGannon of Regan & McGannon, Wichita, Kan., with her on the brief), for the state defendants-appellants/cross-appellees.

Robert J. O'Connor, Wichita, Kan. (Jeff A. Roth, of Hershberger, Patterson, Jones & Roth, Wichita, Kan., Donald J. Horttor and Grant M. Glenn of Cosgrove, Webb & Oman, Topeka, Kan., and Paul M. Buchanan, Asst. County Counselor, Wichita, Kan., with him on the brief), for the county defendants-appellants/cross-appellees.

Robert C. Foulston, Wichita, Kan. (Jay F. Fowler, Wichita, Kan., with him on the brief), of Foulston, Siefkin, Powers & Eberhardt, Wichita, Kan., for plaintiffs-appellees/cross-appellants.

Before McKAY, LOGAN and SEYMOUR, Circuit Judges.

LOGAN, Circuit Judge.

This is an appeal from an order enjoining defendants Kansas Secretary of Revenue Michael Lennen, Director of Property Valuation of the Kansas Department of Revenue Philip Martin, and the Kansas Department of Revenue ("state defendants") from assessing the plaintiff railroads' property at more than 12.4% of true market value as the basis for 1980 property taxes. Atchison, Topeka and Santa Fe...

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