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STATE EX REL. STEPHAN v. KANSAS DEPT. OF REVENUE

Nos. 68,703, 69,031, 69,291

253 Kan. 412 (1993)

856 P.2d 151

STATE OF KANSAS, ex rel., ROBERT T. STEPHAN, Attorney General, Appellee, v. KANSAS DEPARTMENT OF REVENUE, MARK BESHEARS, Secretary, Kansas Department of Revenue, and DAVID C. CUNNINGHAM, Director, Division of Property Valuation, Kansas Department of Revenue, and SALLY THOMPSON, State Treasurer, Appellees. BOARD OF COUNTY COMMISSIONERS OF GREELEY COUNTY, KANSAS, et al., Proposed Intervenors/Appellants.

Supreme Court of Kansas.

Opinion filed July 9, 1993.

Attorney(s) appearing for the Case

Benjamin J. Neill, of Neill, Bornholdt & Terrill, of Overland Park, argued the cause, and Thomas H. Bornholdt, of the same firm, was with him on the briefs for appellants.

Terry D. Hamblin, assistant attorney general, argued the cause and was on the brief for appellees.

The opinion of the court was delivered by

ABBOTT, J.:

This is an appeal by numerous boards of county commissioners and county appraisers from the trial court's denial of their motions to intervene in a lawsuit filed by the Attorney General of the State of Kansas against the Kansas Department of Revenue and its Secretary, Mark Beshears (Secretary); David C. Cunningham, Director of the Division of Property Valuation (Director); and the State Treasurer, Sally...

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