Ray v. Board of County Commissioners

The opinion of the court was delivered by

Price, J.:

This was an action to enjoin the levy and assessment of a personal property tax and to secure the release of an item of construction machinery seized in .satisfaction of the tax.

The question is whether certain tangible personal property owned by a nonresident, but located in this state on March 1, was subject to being taxed in Kansas.

The trial court held that it was not, and the taxing authorities have appealed.

Plaintiff, George Ray, was a resident of Verdón, Richardson County, Nebraska, and was engaged in the dirt construction business. He…