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HOME BUILDERS ASS'N v. CITY OF OVERLAND PARK

No. 74,409.

22 Kan. App.2d 649 (1996)

921 P.2d 234

HOME BUILDERS ASSOCIATION OF GREATER KANSAS CITY, et al., Appellees, v. CITY OF OVERLAND PARK, KANSAS, Appellant.

Court of Appeals of Kansas.

Opinion filed July 26, 1996.

Attorney(s) appearing for the Case

Neil R. Shortlidge, of Stinson, Mag & Fizzell, P.C., of Kansas City, Missouri, and Mark D. Hinderks, of the same firm, of Overland Park, and Robert J. Watson, city attorney, for appellant.

Lewis A. Heaven, Jr., Thomas S. Busch, and John D. Tongier, of Holbrook, Heaven & Fay, P.A., of Merriam, for appellees.

Donald L. Moler, Jr., for amicus curiae League of Kansas Municipalities.

Before BRAZIL, C.J., GREEN, J., and LARRY T. SOLOMON, District Judge, assigned.

BRAZIL, C.J.:

This case arises out of three ordinary ordinances and one charter ordinance enacted by the City of Overland Park (the City). Essentially, the four ordinances impose an excise tax to be paid by those who apply for plat approval and recordation in the City. The tax is $0.10 for each square foot of land included within the plat. The stated purpose of the tax is to provide funding for the construction of thoroughfare improvements within the City.

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