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DILLON STORES v. LOVELADY

No. 68,917

253 Kan. 274 (1993)

855 P.2d 487

DILLON STORES, A Division of Dillon Companies, Inc., and W.H. BRAUM, INC., an Oklahoma Corporation, Appellees, v. ELYSA K. LOVELADY, HARVEY COUNTY APPRAISER, and CRAIG D. COX, HARVEY COUNTY COUNSELOR, Appellants.

Supreme Court of Kansas.

Opinion filed June 16, 1993.

Attorney(s) appearing for the Case

Thomas R. Docking, of Morris, Laing, Evans, Brock & Kennedy, Chartered, of Wichita, argued the cause, and Gerald N. Capps, of the same firm, was with him on the briefs for appellant.

Robert J. O'Connor, of Morrison & Hecker, of Wichita, argued the cause, and Pamela Clancy, of the same firm, was with him on the briefs for appellee.

The opinion of the court was delivered by

SIX, J.:

This case, before us on summary judgment, examines the authority of a county to hire a private accounting firm to assist the county appraiser in the analysis of reported amounts of tangible personal property.

Dillon Stores and W.H. Braum, Inc., (taxpayers) sought to enjoin enforcement of certain subpoenas duces tecum issued by Harvey County. The action also was to determine the validity of a contract...

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