Citizens National Bank v. Board of County Commissioners

Citations

• 83 Kan. 376
• 111 P. 496
• 1910 Kan. LEXIS 539

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Taxation — Discrimination—Injunction—Petition. In an action by a bank to restrain the collection of a portion of the taxes levied against its property a petition alleging that by resolutions adopted by the township and city assessors in the year 1907 real estate in Lyon county was assessed at twenty-five per cent of its cash value, and personal property, including the capital shares and surplus of the plaintiffs, at forty per cent of their cash value, and that before commencing suit the plaintiffs tendered to the county treasurer the full amount of the state taxes and the amount they claimed was due the county, based upon the proper valuation, and averred a willingness to pay whatever sum the court should determine to be its valid share of taxes, states a cause of action for equitable relief.</p> <p>2. - Differences in Valuations Intentionally Made by Assessors. In such an action, where it appears from the evidence that the resulting differences in the valuations have not arisen from mere differences of opinion of the taxing officers as to the actual value of the different classes of property, but were the result of an arbitrary, capricious and unlawful agreement by the assessors to list for taxation different classes of property at different rates of valuation, equity will afford relief by enjoining the collection of so much of the taxes as are in excess of the plaintiffs’ fair and equal share of the whole amount of taxes to be raised.</p>