In Re Kaul for Relief From a Tax Grievance

The opinion of the court was delivered by

Lockett, J.:

In In re Tax Exemption Application of Kaul, 261 Kan. 755, 933 P.2d 717 (1997), hereafter referred to as Kaul I, this court considered § 1 of the 1861 Act for Admission of Kansas into the Union and the United States Supreme Court case of County of Yakima v. Confederated Tribes and Bands of Yakima Nation, 502 U.S. 251, 116 L. Ed. 2d 687, 112 S. Ct. 683 (1992), and concluded that if the source of Nina Kaul’s fee patent was an act of Congress or an agreement or treaty excepting the land from ad valorem taxation, Kaul’s property is not amenable…