Board of Osage County Comm'rs v. Schmidt

Davis, J.:

Esley Earl Schmidt and Mildred Ruth Schmidt appeal from a summary judgment in a tax foreclosure action filed by the Osage County Board of Commissioners (Board) pursuant to K.S.A. 79-2801 et seq. The Schmidts contend that the trial court erroneously refused to consider their defense of constructive fraud in the valuation and assessment of their property.

The dispositive issue on appeal is whether the Schmidts are precluded from raising their defense of constructive fraud because they failed to exhaust their administrative remedies. We hold that the Schmidts were required to exhaust…