T-BONE FEEDERS, INC. v. MARTIN

No. 56,739

236 Kan. 641 (1985)

693 P.2d 1187

T-BONE FEEDERS, INC., and J & J FEEDERS, INC., Applicants, and KANSAS LIVESTOCK ASSOCIATION, Intervenor, Plaintiffs-Appellants, v. PHILIP W. MARTIN, DIRECTOR, DIVISION OF PROPERTY VALUATION OF THE STATE OF KANSAS; HARLEY T. DUNCAN, SECRETARY OF REVENUE, STATE OF KANSAS; and BOARD OF COUNTY COMMISSIONERS, SHERMAN COUNTY, KANSAS, Defendants-Appellees.

Supreme Court of Kansas.

Opinion filed January 26, 1985.


Attorney(s) appearing for the Case

Wilbur G. Leonard, of Topeka, argued the cause and was on the briefs for the appellants.

Carol B. Bonebrake, of Kansas Department of Revenue, argued the cause and was on the brief for the appellees, Philip W. Martin and Harley T. Duncan.

F.L. McGinley, of Goodland, was on the brief for the appellee, Board of County Commissioners.


The opinion of the court was delivered by

PRAGER, J.:

This is an administrative appeal from an order of the Board of Tax Appeals of the State of Kansas (BOTA) denying the claims of two corporate taxpayers for an exemption from taxation of certain personal property owned by them and used in the operation of their cattle feedlots. The district court of Shawnee County affirmed the order of BOTA, and the taxpayers then filed an appeal to this court. The taxpayers...

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