Clark v. City of Overland Park

The opinion of the court was delivered by

Miller, J.:

An Overland Park ordinance, imposing a city sales tax, is challenged in this declaratory judgment and injunction action. The trial court upheld the ordinance, denied an injunction, and dismissed the action. The plaintiffs, resident taxpayers of Overland Park, appeal.

The constitutional and statutory background of the dispute before us is somewhat complicated. We will set forth chronologically the various enactments.

On July 1, 1961, the “Home Rule Amendment,” article 12, § 5 of the Kansas Constitution became effective. Those portions of the…