Builders, Inc. v. Board of County Commissioners

The opinion of the court was delivered by

Schroeder, J.:

This is an action to permanently enjoin the col lection of ad valorem taxes for the year 1961 upon the land commonly known and described as the Parklane Shopping Center located in Wichita, Kansas, based upon the assessments of the property for the year 1961.

Appeal has been perfected from the judgment of the trial court permanently enjoining certain defendants from proceeding to enforce and collect any taxes for the year 1961 based upon all or any portion of the 1961 assessments against the land.

The controlling question is whether the…