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KANSANS FOR FAIR TAXATION, INC. v. MILLER

No. 71,520

20 Kan. App. 2d 470 (1995)

KANSANS FOR FAIR TAXATION, INC., and THOMAS BENAKA and WILLIAM COPE, as Representatives of a Class of Shawnee County Real Property Owners, Appellants, v. VICTOR MILLER, WINIFRED KINGMAN, and DONALD COOPER, in their Official Capacities as Members of the Shawnee County Commission, Appellees.

Court of Appeals of Kansas.

Opinion filed February 3, 1995.

Attorney(s) appearing for the Case

Patrick Walters and Mike Broemmel, of Topeka, for appellants.

Sandra L. Jacquot, county counselor, for appellees.

Before LARSON, P.J., ROYSE, J., and ROBERT G. JONES, District Judge, assigned.

LARSON, J.:

Kansans for Fair Taxation, Inc., and the individual plaintiffs, herein called taxpayers, sued the Shawnee County Commission (Commission) seeking injunctive and declaratory relief. The trial court held it lacked subject matter jurisdiction absent the exhaustion of administrative remedies and dismissed the suit. Taxpayers appeal.

The petition stated that on or about March 15, 1993, the Shawnee County Appraiser's office sent valuation notices to approximately...

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