National Cooperative Refinery Ass'n v. Board of County Commissioners

The opinion of the court was delivered by

Miller, J.:

This tax protest action involves but one principal issue: whether K.S.A. 79-1422 authorizes the imposition of a 50% penalty for late filing of a list of tangible personal property. Appellant is the taxpayer, National Cooperative Refinery Association, a corporation, which we shall refer to as the Co-op. Appellees are the County Clerk, County Treasurer, and Board of County Commissioners of McPherson County, Kansas, whom we shall refer to collectively as the County.

We will summarize the facts which were stipulated by the parties. The Co-op has…