Quivira Falls Community Ass’n v. Johnson County

The opinion of the court was delivered by

Holmes, J.:

The Quivira Falls Community Association (the Association) appeals from adverse rulings in two consolidated cases brought to recover real property ad valorem taxes paid under protest. Johnson County, Kansas, its Board of County Commissioners and the other named county officials will be referred to collectively as Johnson County. The Association is a non-profit organization composed of the individual lot owners, their mortgagees and the developer of a planned unit development (PUD), known as Quivira Falls, consisting of single family dwellings…