State Ex Rel. Smith v. Miller

The opinion of the court was delivered by

Holmes, J.:

Linn Valley Lakes, a Kansas limited partnership, (Linn Valley) appeals from an order dismissing its action filed against Victor W. Miller, Director, Division of Property Valuation, Kansas Department of Revenue; the Kansas State Board of Education; and Dale Dennis, Assistant Commissioner for Financial Services, Kansas State Department of Education. Appellant’s action was dismissed for failure to exhaust its administrative remedies.

The underlying issue of which appellant complains is the ad valorem tax assessment value placed upon certain real…