IN RE APPLICATION OF FLEET FOR RELIEF

No. 102,645.

272 P.3d 583 (2012)

293 Kan. 768

In the Matter of the APPLICATION OF FLEET FOR RELIEF FROM A TAX GRIEVANCE IN SHAWNEE COUNTY, Kansas, and In the Matter of the Application of Connell Finance Company For Relief from a Tax Grievance in Shawnee County, Kansas.

Supreme Court of Kansas.

January 27, 2012.


Attorney(s) appearing for the Case

James M. Crowl , assistant county counselor, argued the cause, and Richard V. Eckert , county counselor, was with him on the briefs for appellant Board of Shawnee County Commissioners.

S. Lucky DeFries , of Coffman, DeFries, and Nothern, of Topeka, argued the cause, and Jeffrey A. Wietharn , of the same office, was with him on the briefs for appellees Fleet and Connell Finance Company.


The opinion of the court was delivered by BILES, J.:

This is an administrative appeal by the Shawnee County Board of County Commissioners from a decision by the Board of Tax Appeals (BOTA) (now the Court of Tax Appeals) setting aside tax assessments the County claims on three executive-style business aircraft for tax years 2000, 2001, and 2002. The dispute arises after the County had agreed in earlier proceedings that the...

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