Kansas City Southern Railway Co. v. Board of County Commissioners

Under G. S. 1949, 79-2005 the written protest should clearly state the grounds with definite citations of law, statutes, or facts, upon which the taxpayer relies. Nothing less accomplishes the purpose of the statute. (Millhaubt v. McKee, 141 Kan. 181, 185, 40 P. 2d 363; Kansas Gas & Elec. Co. v. Dalton, 142 Kan. 59, *68346 P. 2d 27.) In the instant case the protest alleged that the assessment of plaintiffs’ property by the commission was 60 percent of its true or market value and was grossly excessive, discriminatory, arbitrary, illegal and void as a result of an adopted policy or practice of…