Dean v. State

The opinion of the court was delivered by

Allegrucci, J.:

This is an appeal by the plaintiffs from the order of the district court dismissing consolidated civil actions for lack of subject matter jurisdiction based upon the plaintiffs’ failure to exhaust administrative remedies. The defendants are the State of Kansas, the Department of Revenue, the Secretary of Revenue, the Director of Property Valuation, the County Treasurer of Johnson County, and the county treasurers of 76 additional counties. In the order of dismissal, the district court expressly found that plaintiffs’ complaint was…