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IN PROTEST OF LYERLA

Nos. 109,577, 109,578, 109,579, 109,970, 109,971.

336 P.3d 882 (2014)

In the Matter of PROTEST Appeals OF LYERLA, Kathy L. Liv. Trust, et al., for Tax Year 2011 in Johnson County, Kansas.

Court of Appeals of Kansas.

October 17, 2014.

Attorney(s) appearing for the Case

R. Scott Beeler and Carrie E. Josserand , of Lathrop & Gage LLP, of Overland Park, and Linda Terrill , of Property Tax Law Group, LLC, of Leawood, for appellant taxpayers.

Kathryn D. Myers , assistant county counselor, of Olathe, for appellee Board of Johnson County Commissioners.

Before POWELL, P.J., LEBEN and ARNOLD-BURGER, JJ.

LEBEN, J.

Five taxpayers who appealed tax valuations to the Court of Tax Appeals saw their appeals dismissed by that body because their appeal notices had been signed by non-attorneys. In addition, even though the Court of Tax Appeals ultimately concluded that it had no jurisdiction to hear the appeals, it ruled in some of the cases that the contractual agreements between the taxpayers and those they hired to represent them before the Court of Tax Appeals (an attorney...

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