Ekan Properties v. Wilhm

The opinion of the court was delivered by

Abbott, J.:

The question in this case is: As between Ekan Properties and John Wilhm, who is entitled to a partial refund of ad valorem taxes paid for the tax years 1989, 1990, and 1991?

Highly summarized, the facts are as follows: Wilhm was a general partner in a partnership which owned real estate in Shawnee County subject to a mortgage. The Resolution Trust Corporation (RTC) ultimately became conservator for the mortgage holder.

The partnership paid, with the appropriate protests pursuant to K.S.A. 79-2005, part of the ad valorem taxes on the property…