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BOARD OF LEAVENWORTH COUNTY COMM'RS v. McGRAW FERTILIZER SER., INC.

No. 76,097

261 Kan. 1082 (1997)

941 P.2d 1388

BOARD OF COUNTY COMMISSIONERS OF LEAVENWORTH COUNTY, KANSAS, et al., Appellants, v. McGRAW FERTILIZER SERVICE, INC., Appellee, and BOARD OF COUNTY COMMISSIONERS OF LEAVENWORTH COUNTY, KANSAS, et al., Appellants, v. GEIGER READY-MIX CO., INC., Appellee.

Supreme Court of Kansas.

Filed July 11, 1997.

Attorney(s) appearing for the Case

William E. Waters, of Division of Property Valuation, Kansas Department of Revenue, argued the cause and was on the briefs for appellant Director of Property Valuation.

Carol B. Bonebrake, of Cosgrove, Webb & Oman, of Topeka, argued the cause and was on the brief for appellee McGraw Fertilizer Service, Inc.

Linda A. Terrill, of Neill, Scott, Terrill & Embree, L.L.C., of Lenexa, argued the cause and was on the brief for appellee Geiger Ready Mix Co., Inc.

Per Curiam:

Our original opinion in this case was filed March 7, 1997. We granted the motion for rehearing filed on March 27, 1997, by the Director of Property Valuation (DPV) and scheduled the case for a second oral argument on April 18, 1997.

Our order granting rehearing said in part:

"The appellant [DPV] should be prepared to address the effect of the court's holding in this case on the administration of tax laws in the state and whether...

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