CITY OF LENEXA v. BOARD OF JOHNSON COUNTY COMM'RS

57,424

237 Kan. 782 (1985)

703 P.2d 800

THE CITY OF LENEXA, KANSAS; SMITH & LOVELESS, INC.; MILHAUS LEASING COMPANY; TOWNLEY HARDWARE COMPANY; C.H. BANK BUILDING ASSOCIATES and ENGLAND-GUTEKUNST INVESTMENT, a Kansas General Partnership, Appellees, v. BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF JOHNSON, and the REGISTER OF DEEDS and the COUNTY TREASURER OF SAID COUNTY, Appellants.

Supreme Court of Kansas.

Opinion filed July 26, 1985.


Attorney(s) appearing for the Case

Bernis G. Terry, assistant county counselor, argued the cause, and Philip S. Harness, county counselor, was with him on the briefs for appellants Board of County Commissioners, et al.

Charles W. Smiley, of Linde Thomson Fairchild Langworthy Kohn & Van Dyke, P.C., of Overland Park, argued the cause, and Thomas J. Daly and James C. Tilden, of the same firm, of Kansas City, Missouri, and Kenneth C. Jones, of Watson, Ess, Marshall & Enggas, of Olathe, and R. Scott Beeler, of Gage & Tucker, of Overland Park, were with him on the brief for appellees Milhaus Leasing Company; Townley Hardward Company; C.H. Bank Building Associates; England-Gutekunst Investment, a Kansas General Partnership; and the City of Lenexa.

James T. Price, of Spencer, Fane, Britt & Browne, of Kansas City Missouri, argued the cause, and Thomas M. Welsch and Richard H. Hertel, of the same firm, of Overland Park, were with him on the brief for appellee Smith & Loveless, Inc.


The opinion of the court was delivered by

HERD, J.:

This is an appeal from the judgment of the district court reversing the decision of the Kansas Board of Tax Appeals (BOTA). The district court ordered appellants, the Board of County Commissioners of Johnson County, the Johnson County Register of Deeds and the County Treasurer, to refund the mortgage registration fees paid by appellees, Smith and Loveless, Inc., Milhaus Leasing Company, Townley Hardware Company...

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