60-907.
Illegal acts of public officers.
(a)
Illegal tax, charge or assessment.
Injunctive relief may be granted to enjoin the illegal levy of any tax, charge or assessment, the collection thereof, or any proceeding to enforce the same.
(b)
Unauthorized contracts.
Injunctive relief may be granted to enjoin any public officer, board, or body from entering into any contract or doing any act not authorized by law that may result in the creation of an additional levy of a tax, charge or assessment.
(c)
Joinder.
Any number of persons whose property is or may be affected or whose taxes may be increased by the illegal acts mentioned in subsections (a) and (b) of this section may join in the petition for injunction.
(d)
Bond.
Where it is shown to the judge that continued procedure under the illegal acts may render the proceedings moot, the judge may, in his or her discretion grant a temporary injunction without bond being required.
History:
L. 1963, ch. 303, 60-907; January 1, 1964.
Notes of Decisions
Barnes v. Bd. of Cnty. Commissioners, 259 P.3d 725 (Kan. 2011).
· cites it 26× “The petition sought an injunction pursuant to K.S.A. 60-907 to prevent tire Board from enforcing the tax Men or attempting to collect the amount billed.”
Barnes v. Bd. of Cty. Com'rs of Cowley Cty., 259 P.3d 725 (Kan. 2011).
· cites it 26× “The petition sought an injunction pursuant to K.S.A. 60-907 to prevent the Board from enforcing the tax lien or attempting to collect the amount billed.”
Blevins v. Bd. of Douglas Cnty. Comm'rs, 834 P.2d 1344 (Kan. 1992).
· cites it 6× “) On appeal, the Court of Appeals found Blevins, Miller, and Boyer arguably had standing pursuant to K.S.A. 60-907 and that Blevins could also have standing under an implied contract the *381 ory.”
Dutoit v. Bd. of Johnson Cnty. Comm'rs, 667 P.2d 879 (Kan. 1983).
· cites it 6× “The appropriate statutes in this action are K.S.A. 60-907 and K.S.A. 19-2705. K.S.A. 60-907 and its predecessor statute, G.”
Mobil Oil Corp. v. McHenry, 436 P.2d 982 (Kan. 1968).
· cites it 7× “Since the statutes enacted by the legislature give no right of appeal to the courts from an order of the State Board of Tax Appeals, its opinion and judgment as to valuation are plenary, and *234 it is not within the power of the courts to interfere with a tax merely because the…”
Kansans for Fair Taxation, Inc. v. Miller, 889 P.2d 154 (Kan. Ct. App. 1995).
· cites it 9× “” Taxpayers contend the trial court has jurisdiction over the allegations of their petition by virtue of die provisions of K.S.A. 60-907, which deals with “[i]llegal acts of public officers” and provides in part: “(a) Illegal tax, charge or assessment.”
Bodine v. Osage Cnty. Rural Water Dist. 7, 949 P.2d 1104 (Kan. 1997).
· cites it 5× “Bodine asserts that he does have standing to challenge the contract by pointing to K.S.A. 60-907, which provides in pertinent part: “(a) Illegal tax, charge or assessment.”
Stores v. Bd. of Cnty. Commissioners, 912 P.2d 170 (Kan. 1996).
· cites it 4× “2d 967 (1994) (“for a tax to be illegal so as to vest jurisdiction in the courts under K.S.A. 60-907, the action of administrative officials must be without valid legislative authority, amount to fraud or corruption, or be so oppressive, arbitrary, or capricious as to amount to…”
Dickerson v. Kansas Dep't of Revenue, 863 P.2d 364 (Kan. 1993).
· cites it 2× “KDR labels K.S.A. 60-907 (illegal acts of public officers) as the only authority for Dickerson’s suit to enjoin KDR’s drug tax assessment.”
Mullins v. City of El Dorado, 436 P.2d 837 (Kan. 1968).
· cites it 3× “" Presumably, plaintiffs instituted this action pursuant to the provisions of K.S.A. 60-907 ( a ), which provides: "Injunctive relief may be granted to enjoin the illegal levy of any tax, charge or assessment, the collection thereof, or any proceeding to enforce the same.”
In re the Appeal of Boeing Co., 930 P.2d 1366 (Kan. 1997).
“Does the Act authorize levying general taxes assessed on an ad valorem basis against the personal property of The Boeing Company (Boeing) to pay bonds issued for a sewer lateral reconstruction project? Boeing paid the 1990 ad valorem taxes assessed by the Oaklawn Improvement…”
Allison v. Bd. of Johnson Cnty. Comm'rs, 737 P.2d 6 (Kan. 1987).
· cites it 2× “99, § 30]) or injunctive relief (K.S.A. 60-907), or brought an action for inverse condemnation, their § 1983 claim was improper.”
— K.S.A. § 60-907(a) — 21 cases
Barnes v. Bd. of Cnty. Commissioners, 259 P.3d 725 (Kan. 2011).
“The petition sought an injunction pursuant to K.S.A. 60-907 to prevent tire Board from enforcing the tax Men or attempting to collect the amount billed.”
Barnes v. Bd. of Cty. Com'rs of Cowley Cty., 259 P.3d 725 (Kan. 2011).
“The petition sought an injunction pursuant to K.S.A. 60-907 to prevent the Board from enforcing the tax lien or attempting to collect the amount billed.”
Blevins v. Bd. of Douglas Cnty. Comm'rs, 834 P.2d 1344 (Kan. 1992).
“) On appeal, the Court of Appeals found Blevins, Miller, and Boyer arguably had standing pursuant to K.S.A. 60-907 and that Blevins could also have standing under an implied contract the *381 ory.”
— K.S.A. § 60-907(b) — 2 cases
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.