In Re the Tax Appeal of Dillon Real Estate Co.

Greene, J.:

The City of Topeka appeals a Court of Tax Appeals’ order that asserted jurisdiction over a tax grievance and required the City to refund ad valorem taxes paid by Dillon Real Estate Co. Inc. (Dillon), after our Supreme Court annulled an annexation by the City of the property giving rise to these taxes in Dillon Real Estate v. City of Topeka, 284 Kan. 662, 163 P.3d 298 (2007). The City argues that Dillon’s tax grievance was improper because it was not based on a clerical error under K.S.A. 2009 Supp. 79-1701, and that Dillon should have paid its taxes for the years in question under…