Opinion
Nos. 46,207, 46,208, 46,210, 46,353, 46,392, 46,393, 46,394, 46,413
Opinion filed April 8, 1972.
MEMORANDUM OPINION
TAXATION — Taxes Paid Under Protest — Necessary Parties.
Appeals from Kiowa, Clark, Meade, and Ford district courts; ERNEST M. VIEUX, judge. Opinion filed April 8, 1972. Affirmed in part and reversed in part.
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 appellants.
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, Martin Aelmore, Kiowa county attorney, Willis Shattuck, Clark county attorney, and Gerald C. Golden, Meade county attorney, were with them on the brief for the appellees.
These eight appeals, arising in the sixteenth judicial district of Kansas, involve two questions: (1) Is the county clerk a proper party defendant in a local action to recover taxes paid under protest, and (2) are 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 such an action.
Squarely in point is Northern Natural Gas Co. v. Bender, 208 Kan. 135, 490 P.2d 399, under which authority the judgments, so far as they dismiss the actions as to the respective county clerks, are reversed, and in all other respects they are affirmed.