First Page, Inc. v. Cunningham

The opinion of the court was delivered by

Allegrucci, J.:

This is an action by First Page, Inc., (First Page) against the State Director of Property Valuation and the taxing authorities in each of 15 counties in which First Page owns property (hereafter defendants will be referred to as Director), seeking injunctive and declaratory relief and a writ of mandamus. These cases were consolidated and transferred for determination in Shawnee County. The district court granted the defendants’ motions to dismiss for failure to exhaust administrative remedies. The district court also ruled that First…