Cities Service Oil Co. v. State Board of Equalization

The opinion of the court was delivered by

Price, C. J.:

In each of these two consolidated appeals, the appeal is by plaintiffs from an order dismissing their action.

We first discuss case No. 44,777, which involves property in Ellis county.

On December 27, 1965, plaintiffs brought an action in Ellis county under the provisions of K. S. A. 79-2005, to recover taxes paid under protest. That action is still pending and is the subject of the appeal in this court in Cities Service Oil Co. v. Kronewitter (case No. 44,775) this day decided. Reference is made to the opinion in that case for the factual…