IN RE PROTEST OF ANN W. SMITH TRUST

No. 86,871.

272 Kan. 1396 (2002)

39 P.3d 66

IN THE MATTER OF THE PROTEST OF ANN W. SMITH—REV. TRUST FOR TAXES PAID FOR 1998 IN RICE COUNTY, KANSAS; AND IN THE MATTER OF THE PROTEST OF MARVIN & GERTRUDE WHITE—TRUST FOR TAXES PAID FOR 1998 IN RICE COUNTY, KANSAS; AND IN THE MATTER OF THE PROTESTS OF WAYNE E. SMITH—REV. TRUST FOR TAXES PAID FOR 1998 AND 2000 IN RICE COUNTY, KANSAS; AND IN THE MATTER OF THE PROTEST OF ANN SMITH FOR TAXES PAID FOR 1998 IN RICE COUNTY, KANSAS; AND IN THE MATTER OF THE PROTESTS OF ANN WHITE SMITH—TRUST FOR TAXES PAID IN 2000 IN RICE COUNTY, KANSAS.

Supreme Court of Kansas.

Opinion filed February 1, 2002.


Attorney(s) appearing for the Case

W.Y. Chalfant, of Branine, Chalfant & Hill, of Hutchinson, argued the cause and was on the brief for appellant taxpayers.

William E. Waters, Kansas Department of Revenue, argued the cause and was on the brief for appellee Division of Property Valuation of Kansas Department of Revenue.


The opinion of the court was delivered by

LARSON, J.:

This is a tax protest appeal filed for the years 1998 and 2000 pursuant to K.S.A. 79-2005 involving eight tracts of pastureland in Rice County, Kansas, with valuations ranging from a high of $9,030 to a low of $1,680. The taxpayers, Ann W. Smith and others, challenge the methodology used by the Director of Property Valuation (PVD) of Kansas Department of Revenue and contend it is not in compliance with...

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