The opinion of the court was delivered by BILES, J.:
This is an appeal in two consolidated cases from the Marshall County District Court. Both lawsuits were filed by the county treasurer seeking equitable relief and damages against the Board of County of Commissioners of Marshall County. The centerpiece for this dispute is the money raised pursuant to K.S.A.2008 Supp. 8-145 from fees paid by the public to the county treasurer to register and title motor vehicles....
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