Barnes v. Board of County Comm'rsAnnotate this Case
Property owners appealed a special tax assessment the Board of County Commissioners levied against real property for cleanup costs the County claimed it incurred while removing dangerous structures and unsightly conditions on that property. The district court found subject matter jurisdiction lacking and granted the County's summary judgment motion. The court of appeals affirmed. At issue on appeal was whether the property owners' claims could be brought on direct review under Kan. Stat. Ann. 60-907(a), which provides injunctive relief against an illegal levy or enforcement of any tax, charge, or assessment. The Supreme Court affirmed and in part and reversed in part, holding (1) the property owners satisfied the jurisdictional burdens under section 60-907(a) on two of its three issues; and (2) because the district court went beyond the jurisdiction question and found for the County on the merits and the court of appeals stopped short of considering the merits of any claims when it found the entire case was jurisdictionally barred, the court of appeals erred in part in its jurisdictional ruling. Remanded to the court of appeals to determine whether the district court properly granted summary judgment as to the remaining claims.