Sohio Petroleum Co. v. Board of County Commissioners

The opinion of the court was delivered by

Schroeder, J.;

This is an action to recover ad valorem taxes for die year 1965 paid under protest. The plaintiffs allege the taxes they seek to recover are the result of discriminatory, arbitrary, unjust and inequitable assessment of their oil and gas properties owned in Russell County, Kansas.

The trial court without hearing the merits of the case dismissed the action and granted summary judgment in favor of the defendants on the ground that the written statement in which the plaintiffs protested these taxes failed to conform to the requirements of K.…