Kansans for Fair Taxation, Inc. v. Miller

Larson, J.:

Kansans for Fair Taxation, Inc., and fhe individual plaintiffs, herein called taxpayers, sued the Shawnee County Commission (Commission) seeking injunctive and declaratory relief. The trial court held it lacked subject matter jurisdiction absent the exhaustion of administrative remedies and dismissed the suit. Taxpayers appeal.

The petition stated that on or about March 15, 1993, the Shawnee County Appraiser’s office sent valuation notices to approximately 3,500 owners of Shawnee County property informing them that die valuations of their properties were to be increased. The Shawnee…