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DEAN v. STATE

No. 66,374

250 Kan. 417 (1992)

826 P.2d 1372

JERRY S. DEAN and DANA D. DEAN, et al., Plaintiffs/Appellants, v. STATE OF KANSAS, et al., Defendants/Appellees/Cross-Appellants. JAMES P. UNDERWOOD and ROMA UNDERWOOD, et al., Plaintiffs/Appellants, v. STATE OF KANSAS, et al., Defendants/Appellees/Cross-Appellants.

Supreme Court of Kansas.

Opinion filed February 28, 1992.

Attorney(s) appearing for the Case

Kenton C. Granger, of Niewald, Waldeck & Brown, P.C., of Kansas City, Missouri, argued the cause, and Lisa A. Dunbar, of the same firm, Raymond L. Dahlberg, of Overland Park, and John Frieden and Kevin M. Fowler, of Frieden, Haynes & Forbes, of Topeka, were with him on the briefs for appellants.

William E. Waters, of the Kansas Department of Revenue, argued the cause and was on the brief for appellee Kansas Department of Revenue.

LeeAnne Hays Gillaspie, of the Johnson County Legal Department, argued the cause and was on the brief for appellee Johnson County Treasurer.

Steven R. Wiechman, of Topeka, argued the cause and was on the brief for appellees 62 county treasurers.

Wm. Scott Hesse, of Myers, Pottroff & Ball, of Manhattan, was on the brief for appellee Riley County Treasurer.

John C. Roberts, Assistant Sedgwick County Counselor, was on the briefs for appellee Sedgwick County Treasurer.

Phillip A. Burdick, Brown County attorney, was on the brief for appellee Brown County Treasurer.

David C. VanParys, Leavenworth County Counselor, was on the brief for appellee Leavenworth County Treasurer.

The opinion of the court was delivered by

ALLEGRUCCI, J.:

This is an appeal by the plaintiffs from the order of the district court dismissing consolidated civil actions for lack of subject matter jurisdiction based upon the plaintiffs' failure to exhaust administrative remedies. The defendants are the State of Kansas, the Department of Revenue, the Secretary of Revenue, the Director of Property Valuation, the County Treasurer of Johnson County, and the county...

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