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BOARD OF JOHNSON COUNTY COMM'RS v. J.A. PETERSON CO.

No. 58,181

239 Kan. 112 (1986)

716 P.2d 188

BOARD OF COUNTY COMMISSIONERS OF JOHNSON COUNTY, KANSAS, Appellant, v. J.A. PETERSON COMPANY, Appellee.

Supreme Court of Kansas.

Opinion filed March 28, 1986.

Attorney(s) appearing for the Case

Bruce F. Landeck, assistant county counselor, argued the cause and Philip S. Harness, county counselor, was with him on the brief for appellant.

John Ivan, of Shawnee Mission, argued the cause and was on the brief for appellee.

The opinion of the court was delivered by

HOLMES, J.:

The Board of County Commissioners of Johnson County (Board) has appealed from an order of the district court which affirmed an order of the state board of tax appeals (BOTA) granting certain ad valorem tax relief to the property owner J.A. Peterson Company (JAP).

The facts are essentially undisputed. JAP, as owner of the Tomahawk Shopping Center and three apartment complexes known as Fox Run I and...

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