Board of Johnson County Comm'rs v. Jordan

The opinion of the court was delivered by

Biles, J.:

This is an original action in mandamus challenging a unique aspect of the State s statutory methodology for valuing real property for ad valorem taxation purposes. It is brought by 21 boards of county commissioners against Nick Jordan, Secretaiy of the Kansas Department of Revenue, and David N. Harper, Director of Property Valuation.

The dispute concerns Harpers statewide directive to county appraisers requiring compliance with K.S.A. 2014 Supp. 79-1460, which prohibits increasing the valuation of real property for 2 tax years after a…