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STATE EX REL. SMITH v. MILLER

No. 58,323

239 Kan. 187 (1986)

718 P.2d 1298

STATE OF KANSAS, ex rel., RICHARD M. SMITH, LINN COUNTY ATTORNEY, et al., Plaintiffs, and LINN VALLEY LAKES, A Kansas Limited Partnership, Plaintiff/Appellant, v. VICTOR W. MILLER, et al., Defendants/Appellees.

Supreme Court of Kansas.

Opinion filed May 2, 1986.

Attorney(s) appearing for the Case

James L. Wisler, of Mound City, argued the cause, and Donald J. Horttor, of Cosgrove, Webb and Oman, of Topeka, was with him on the brief for appellant.

Carl A. Gallagher, assistant attorney general, argued the cause, and Robert T. Stephan, attorney general, was with him on the brief for appellees Kansas State Board of Education and Dale Dennis, Assistant Commissioner for Financial Services, Kansas State Department of Education.

Larry T. Hughes, of the Kansas Department of Revenue, Division of Property Valuation, was on the brief for appellee Victor W. Miller.

The opinion of the court was delivered by

HOLMES, J.:

Linn Valley Lakes, a Kansas limited partnership, (Linn Valley) appeals from an order dismissing its action filed against Victor W. Miller, Director, Division of Property Valuation, Kansas Department of Revenue; the Kansas State Board of Education; and Dale Dennis, Assistant Commissioner for Financial Services, Kansas State Department of Education. Appellant's action was dismissed for failure to exhaust...

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