Cities Service Oil Co. v. Kronewitter

The opinion of the court was delivered by

Harman, C.:

This appeal raises the propriety of making certain officials parties defendant in an action pursuant to K. S. A. 79-2005 for refund of ad valorem taxes paid under protest.

Appellant oil companies owned eleven oil and gas leaseholds in Ellis county, Kansas, which properties for the tax year of 1965 were assessed as of January 1, 1965, by the county clerk of Ellis county as ex officio assessor at the total sum of $945,455.00. Being dissatisfied with these assessments, appellants appealed to the Ellis county board of equalization which sustained…