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IN RE ARMED FORCES COOPERATIVE INSURING ASS'N

No. 51,082

5 Kan. App. 2d 787 (1981)

625 P.2d 11

In the Matter of the Appeal of Armed Forces Cooperative Insuring Association from a Decision of the Board of Tax Appeals, State of Kansas.

Court of Appeals of Kansas.

Opinion filed March 20, 1981.

Attorney(s) appearing for the Case

Patrick J. Reardon, county attorney, for appellants Board of County Commissioners of Leavenworth County, Kansas, and Leavenworth County Appraiser.

James N. Snyder, of Snyder and Snyder Law Offices, of Leavenworth, for appellee Armed Forces Cooperative Insuring Association.

Before PARKS, P.J., ABBOTT and REES, JJ.

REES, J.:

This appeal arises out of a challenge made by the Armed Forces Cooperative Insuring Association (AFCIA) to the jurisdictional authority of the State of Kansas and its subordinate entities to subject to ad valorem taxation the personal property owned by AFCIA located on the Fort Leavenworth reservation. By its order entered after hearing, the Board of Tax Appeals denied AFCIA's challenge and held the property taxable. On appeal by AFCIA, the District Court...

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