Mobil Oil Corporation v. Reynolds

The opinion of the court was delivered by

Hatcher, C.:

This is an appeal from an order of the district court dismissing an action to enjoin the defendants from enforcing and carrying out an order of the Director of Property Valuation of the State of Kansas for lack of jurisdiction.

Plaintiffs are owners of respective interests in certain gas producing properties located in Stevens County, Kansas, which properties were subject to assessment and taxation for 1967 ad valorem tax purposes.

Plaintiffs individually made due and timely 1967 ad valorem tax renditions to the acting county assessor of…