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IN RE TAX PROTESTS OF MIDLAND INDUSTRIES, INC.

No. 57,885

237 Kan. 867 (1985)

703 P.2d 840

IN THE MATTER OF THE PROTESTS OF MIDLAND INDUSTRIES, INCORPORATED, FOR TAXES PAID IN THE YEAR 1982 IN SEDGWICK COUNTY, KANSAS, and IN THE MATTER OF THE APPLICATION OF MIDLAND INDUSTRIES, INCORPORATED, FOR RELIEF FROM A TAX GRIEVANCE IN SEDGWICK COUNTY, KANSAS, and IN THE MATTER OF THE APPLICATION OF ENERGY RESERVES GROUP, INCORPORATED, FOR RELIEF FROM A TAX GRIEVANCE IN SEDGWICK COUNTY, KANSAS.

Supreme Court of Kansas.

Opinion filed July 26, 1985.

Attorney(s) appearing for the Case

C. Robert Bell, assistant county counselor, argued the cause and was on the brief for appellant Sedgwick County.

Robert J. O'Connor, of Hershberger, Patterson, Jones & Roth, of Wichita, argued the cause and was on the brief for appellees Midland Industries, Inc., and Energy Reserves Group, Inc.

The opinion of the court was delivered by

LOCKETT, J.:

This is an appeal from an order of the district court of Sedgwick County in which the court ordered that, in addition to the protested taxes, prejudgment interest on the protested taxes be awarded the taxpayers.

In the first appeal of this case, Midland Industries, Inc., and Energy Reserves Group (taxpayers) challenged a ruling by the district court in which the court held that the county could...

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