[Download] "Gordon v. Hiett" by Supreme Court of Kansas " Book PDF Kindle ePub Free
eBook details
- Title: Gordon v. Hiett
- Author : Supreme Court of Kansas
- Release Date : January 11, 1974
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 53 KB
Description
The opinion of the court was delivered by This is an action instituted by the plaintiff pursuant to
K.S.A. 79-2005 (now K.S.A. 1973 Supp. 79-2005) for taxes paid for
the year 1969 under protest. The plaintiff alleges his property
was illegally assessed for tax purposes at forty-three percent of
the fair market value, which resulted in a tax so excessive in
relation to the assessment of all other property in Shawnee
County, Kansas, as to constitute constructive fraud and
discrimination against plaintiff and his property. The defendant
denies the taxing officials of Shawnee County arbitrarily and
fraudulently assigned a value for tax assessment purposes against
plaintiff's property in an amount which was not the actual fair
market value of said property or which in any way interfered with
or discriminated against plaintiff, and further specifically
denies there was any illegal valuation assigned to plaintiff's
property for tax purposes. Judgment was entered for the defendant
and plaintiff appeals. The trial court made findings of fact and conclusions of law
and plaintiff challenges the conclusions of law. Since the
findings of fact are accepted by the parties as supported by
substantial competent evidence, the record does not reveal the
evidence before the trial court. The findings of fact and
conclusions of law are as follows:
"FINDINGS OF FACT
"1. That plaintiff at all times material herein was
the owner of a long term lease on the following
described property:
"Kansas Avenue, Lots 267, 269 and 271, in the City
of Topeka, Kansas, the terms of which lease require
the plaintiff to pay all taxes assessed against said
property.
"2. That for the year 1969, the within described
real property had a fair market value of $198,200.00.
"3. That for the year 1969, the taxing officials of
Shawnee County, Kansas, established an assessed value
to the above described property at $86,560.00.
"4. That plaintiff's property was taxed for the
year 1969 the total sum of $11,760.04, of which sum
the plaintiff paid under protest the amount of
$5,880.02 on the 19th day of December, 1969, to the
Treasurer of Shawnee County, Kansas, as provided by
law.
"5. That the plaintiff timely commenced his suit to
recover the amount of taxes paid under protest on the
16th day of January, 1970, as is provided by law.