Opinion
Nos. 46,195, 46,196, 46,197, 46,198
Opinion filed April 8, 1972.
MEMORANDUM OPINION
TAXATION — Taxes Paid Under Protest — Not Necessary Parties.
Appeals from Kingman, Harper, Barber and Pratt district courts; CHARLES H. STEWART, judge. Opinion filed April 8, 1972. Affirmed.
John S. Seeber, of Adams, Jones, Robinson and Manka, of Wichita, argued the cause, and C.A. Conoley, of Kansas City, Mo., was with him on the brief for the appellant.
Clarence J. Malone, acting director for the property valuation department, and Matthew J. Dowd, assistant attorney general, argued the cause, and Vern Miller, attorney general, Robert S. Wunsch, Kingman county attorney, Carl A. Fleming, Harper county attorney, Thomas L. McGuire, Barber county attorney, and John V. Black, Pratt county attorney, were with them on the brief for the appellees.
These four appeals, arising in the nineteenth judicial district of Kansas, involve a single question: Are the state director of property valuation, the state board of tax appeals, the state board of equalization and the individual members, the attorney and the secretary of those boards, indispensable, necessary or proper parties defendant in a local action to recover taxes paid under protest?
The question was fully considered and answered in the negative in Northern Natural Gas Co. v. Bender, 208 Kan. 135, 490 P.2d 399, under which authority the judgments appealed from are affirmed.