Legal Opinion
In Re the Protest Appeal of Rakestraw Bros.
Court of Appeals of Kansas
Decided October 17, 2014No. 110219PublishedCited by 2 opinions
1Opinion of the Court
Leben, J.:
When Rakestraw Brothers, LLC, wanted to appeal the tax valuation of its oil lease by Kingman County, it hired Kenton Hupp, a petroleum engineer, to handle the appeal. Hupp filed a notice of appeal on Rakestraw Brothers’ behalf with the small-claims division of the Court of Tax Appeals.
The Court of Tax Appeals dismissed the appeal for lack of jurisdiction, concluding that the notice of appeal had to be signed either by a member or officer of Rakestraw Brothers or by a licensed attorney. But the Kansas Legislature has specifically provided that “[a] party . . . may be represented by a…
2Cases cited17 opinions
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- Fort Hays State University v. Fort Hays State University ChapterSupreme Court of Kansas · 2010
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3Cited by2 opinions
- Douglas Landscape & Design, L.L.C. v. MilesCourt of Appeals of Kansas · 2015
- In Re Protest Appeals of Lyerla, Kathy L. Liv. TrustCourt of Appeals of Kansas · 2014