City of Kansas City v. Jones & Laughlin Steel Corp.

The opinion of the court was delivered by

Wertz, J.:

This is an appeal from an order of the trial court sustaining appellees’ motions to dismiss appellant’s attempted ap peal from an order of the board of tax appeals on the ground that the district court had no jurisdiction to entertain such appeal. The appellant, the city of Kansas City, will hereinafter be referred to as the city, and the appellees named in the title will be referred to as appellees or taxpayers, as applicable. The pertinent facts follow.

In February, 1956, the city, by ordinance, annexed an industrial district in which the…