Dean v. State
250 Kan. 417, 826 P.2d 1372, KS.0042065(1992)
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- 0,99 €
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- 0,99 €
Beschreibung des Verlags
The opinion of the court was delivered by This is an appeal by the plaintiffs from the order of the
district court dismissing consolidated civil actions for lack of
subject matter jurisdiction based upon the plaintiffs' failure to
exhaust administrative remedies. The defendants are the State of
Kansas, the Department of Revenue, the Secretary of Revenue, the
Director of Property Valuation, the County Treasurer of Johnson
County, and the county treasurers of 76 additional counties. In
the order of dismissal, the district court expressly found that
plaintiffs' complaint was meritorious and that the 1989 county
average tax rate should have been used in calculating motor
vehicle taxes for 1990. Defendants cross-appeal from that part of
the district court's order in which K.S.A. 79-5105 is
interpreted. Subpart (a) of K.S.A. 79-5105 sets forth the procedure for
determining the value of motor vehicles; subparts (b) and (c)
provide the method for determining the amount of tax to be
charged on motor vehicles:
"(b) multiply the amount determined under (a) by
30% (which shall constitute the taxable value of the
motor vehicle); and
"(c) multiply the taxable value of the motor
vehicle produced under (b) above by the county
average tax rate for the next preceding tax year."