State Ex Rel. Stephan v. Martin

The opinion of the court was delivered by

Miller, J.:

This is an original action in quo warranto brought by the State on relation of the attorney general against the respondent, Philip W. Martin, director of property valuation of the Kansas Department of Revenue, seeking a determination of the constitutionality of Section 1 of Chapter 373 of the 1981 Session Laws of Kansas, now K.S.A. 1981 Supp. 79-343. We will refer to it hereafter as “Section 343.” It establishes a method of assessing the value of farm machinery and equipment for the purposes of ad valorem taxation. It is challenged as being…