State ex rel. Smith v. Miller, 58323
| Citation | 239 Kan. 187,718 P.2d 1298 |
| Decision Date | 02 May 1986 |
| Docket Number | No. 58323,58323 |
| Parties | STATE of Kansas, ex rel., Richard M. SMITH, Linn County Attorney, et al., Plaintiffs, and Linn Valley Lakes, A Kansas Limited Partnership, Plaintiff/Appellant, v. Victor W. MILLER, et al., Defendants/Appellees. |
| Court | United States State Supreme Court of Kansas |
Syllabus by the Court
1. The well-recognized rule in this state is that where a full and adequate administrative remedy is provided in tax matters by statute, such remedy must ordinarily be exhausted before a litigant may resort to the courts.
2. A party aggrieved by an administrative ruling is not free to pick and choose a procedure in an action in the district court in order to avoid the necessity of pursuing his remedy through administrative channels.
James L. Wisler, Mound City, argued, and Donald J. Horttor, of Cosgrove, Webb and Oman, Topeka, was with him on brief, for plaintiff/ appellant.
Carl A. Gallagher, Asst. Atty. Gen., argued, and Robert T. Stephan, Atty. Gen., was with him on brief, for defendants/appellees Kansas State Board of Educ. and Dale Dennis, Asst. Com'r for Financial Services, Kansas State Dept. of Educ.
Larry T. Hughes, Kansas Dept. of Revenue, Div. of Property Valuation, was on brief, for defendant/appellee Victor W. Miller.
Linn Valley Lakes, a Kansas limited partnership, (Linn Valley) appeals from an order dismissing its action filed against Victor W. Miller, Director, Division of Property Valuation, Kansas Department of Revenue; the Kansas State Board of Education; and Dale Dennis, Assistant Commissioner for Financial Services, Kansas State Department of Education. Appellant's action was dismissed for failure to exhaust its administrative remedies.
The underlying issue of which appellant complains is the ad valorem tax assessment value placed upon certain real properties owned by it in Linn County, Kansas. The facts are not in dispute. Linn Valley is engaged in the development of 2,000 acres of land in northern Linn County as a recreational lake area. Prior to 1984, the holdings of Linn Valley were assessed at the following rates:
$75/acre for all property remaining unplatted and not for sale
$75/lot for all property platted and for sale but still in the hands of the developer
$150/lot for camper lots owned by individuals
$200/lot for "fifth tier" lots owned by individuals
$220/lot for "third and fourth tier" lots owned by individuals
$250/lot for "second tier" lots owned by individuals; and
$275/lot for "waterfront lots" owned by individuals.
This case arose after publication of the 1983 Assessment-Sales Ratio Study by the Director of Property Valuation. This study revealed figures for Linn County which prompted an increase in the valuation of the tracts being developed by Linn Valley. These increases ranged from $25 an acre or lot for property still in the hands of the developer to a $350 increase in the valuation of waterfront lots in the hands of private parties.
Near the end of 1984, Victor W. Miller, the new State Director of Property Valuation, contacted the Board of County Commissioners of Linn County pointing out the disparity in the lot valuation of property held by the developer compared to the valuation of identical property when it was held by private individuals. On February 25, 1985, the Linn County Appraiser agreed to increase the assessed value of the land in the possession of the developer, as follows:
Waterfront (large lake) .. $625.00
Waterfront (small lake) ... 275.00
Second Tier ............... 400.00
Third and Fourth Tier ..... 350.00
Fifth Tier, etc ........... 300.00
Mobile home and camper .... 250.00
Plaintiff appealed the valuations to the Board of County Commissioners sitting as the County Board of Equalization, which upheld the valuations. In its brief plaintiff states that it has appealed that decision to the Board of Tax Appeals (BOTA), but the record does not indicate the outcome of that proceeding. We assume that the BOTA may be waiting upon a decision in this case before proceeding with the Linn Valley assessment appeal.
On January 31, 1985, this action was filed in Linn County District Court by the State of Kansas on relation of the County Attorney, the Board of County Commissioners of Linn County, the County Appraiser and Linn Valley. On a motion for change of venue, the case was transferred to Shawnee County District Court on February 13, 1985. The plaintiffs, except Linn Valley, filed a motion to dismiss the petition and that motion was sustained as to all plaintiffs except Linn Valley. Linn Valley filed an amended petition in which it sought certain interlocutory orders, a determination that the assessment-sales ratio study statutes, K.S.A. 79-1435 et seq., and the School District Equalization Act, K.S.A. 72-7030 et seq., are unconstitutional, orders in mandamus and quo warranto and other relief. That action was dismissed May 8, 1985, for failure of Linn Valley to exhaust its administrative remedies. Linn Valley appealed to the Court of Appeals and the case was transferred to this court pursuant to K.S.A. 20-3018(c).
The trial court, in dismissing this action, stated in its opinion:
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