Spalding v. Price

The plaintiff-taxpayer filed a statutory action under K. S. A. 79-2005 to recover $8,018.83 in taxes paid under protest for the year 1970. The taxes were paid to the county treasurer of Johnson County on the London Square Apartments. The tax protested came from a levy on additional improvements placed on the real estate during the year 1969. The taxpayer received no notice of an increase in valuation for the improvements until May 15,1970. K. S. A. 79-1412a, Third provides that when the assessed value of any parcel of real estate is changed from the preceding year the county assessor shall…