Angle v. Board of County Commissioners

The opinion of the court was delivered by

Foth, C.:

In the court below these were four consolidated actions brought by a taxpayer under K. S. A. 79-2005 to recover taxes paid under protest, covering first and second half taxes for the years 1970 and 1971, on seven oil and gas leases in Rush county. The controversy was over the value of the underlying reservoirs; no issue was raised as to the value of the equipment. The tidal court granted judgment for the taxpayer, and the defendant taxing authorities have appealed.

Plaintiff taxpayer is an independent oil and gas operator who has, over the…