City of Winfield v. Board of County Commissioners

The opinion of the court was delivered by

Schroeder, J.:

This is an action by the Cities of Arkansas City and Winfield, Kansas, for recovery of taxes paid under protest on a part of the municipal airport and for injunctive relief from further taxation imposed under K. S. A. 1965 Supp. 79-201.

The question presented on appeal is whether portions of a municipal airport, consisting of irregular tracts planted to wheat under an oral lease, are subject to ad valorem taxation by the county.

The facts have been stipulated and are not in controversy. In 1941 and 1942 under the old condemnation statute,…