Wagner v. State

Hill, J.:

Kristin L. Wagner sued both the State of Kansas and Joan Wagnon in her capacity as Secretary of the Kansas Department of Revenue claiming one of her directives to all county appraisers improperly allowed appraisers to consider the price a homeowner has listed his or her real estate as one of the factors to consider when assessing fair market value. In Wagner s view, this directive is illegal and infringes on her freedom of speech as a *859homeowner. In other words, the higher the listing price, the higher the appraised value for tax purposes. The district court granted the defendants’…