The opinion of the court was delivered by
HOLMES, J.:
The Tri-County Public Airport Authority (Tri-County) appeals from a decision of the Shawnee County District Court, which affirmed a Board of Tax Appeals (BOTA) order. The BOTA concluded that only part of the real property owned by Tri-County was exempt from ad valorem taxes pursuant to the Surplus Property and Public Airport Authority Act, K.S.A. 27-315
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