Sohio Petroleum Co. v. Board of County Commissioners

The opinion of the court was delivered by

Fontron, J.;

This consolidated appeal involves six lawsuits originating in Ellis County, Kansas. Although the plaintiffs in each of the actions vary, all are owners of leasehold interests in oil and gas properties. The six cases were brought against the Board of County Commissioners of Ellis County and certain other public officers to recover ad valorem taxes for 1965 paid under protest, it being alleged that the assessment of the several oil and gas properties was arbitrary, capricious, discriminatory and excessive.

The actions were heard by the court…