Boeing Co. v. Oaklawn Improvement District

The opinion of the court was delivered by

Six, J.:

This case focuses on a dispute between a taxpayer and an improvement district arising from the district’s levy of ad valorem taxes to pay for bonds issued to finance sewer improvements. Our journey to resolution of the controversy considers the constitutionality of the Improvement Districts Act, K.S.A. 19-2753 et seq. (Act); the requirement of administrative remedy exhaustion; and the interpretation of K.S.A. 1993 Supp. 79-2005(m) (disbursement by the county treasurer of taxes paid under pro test). The constitutional issue involves questions…