In Re the Real Estate Tax Protest of Rice

The opinion of the court was delivered by

Miller, J.:

This is an appeal in a tax protest matter in which we are called upon to determine two issues: whether House Bill No. 3228, enacted by the 1980 Kansas Legislature and now appearing as Chapter 236, Laws of 1980, is constitutional; and whether delinquent taxes may be subject to protest under the provisions of K.S.A. 79-2005.

The first issue was resolved in Board of Greenwood County Comm’rs v. Nadel, 228 Kan. 469, 618 P.2d 778 (1980), where we held that Chapter 236, Laws of 1980, is constitutional. We adhere to that determination.

We now turn to…