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IN RE TAX APPEAL OF HORIZON TELE-COMMUNICATIONS, INC.

No. 59,837

241 Kan. 193 (1987)

734 P.2d 1168

In the Matter of the Appeal of HORIZON TELE-COMMUNICATIONS, INC., Taxpayer, From an Order of the BOARD OF TAX APPEALS Relating to Assessment of Property for Ad Valorem Tax Purposes, and Consolidated Cases.

Supreme Court of Kansas.

Opinion filed March 27, 1987.

Attorney(s) appearing for the Case

David P. Troup, of Weary, Davis, Henry, Struebing & Troup, of Junction City, argued the cause and was on the briefs for appellants.

Carol B. Bonebrake, of Kansas Department of Revenue, of Topeka, argued the cause and was on the brief for appellee.

The opinion of the court was delivered by

HOLMES, J.:

This is an appeal by twenty cable television companies from an order of the Shawnee County District Court, which affirmed an order of the Kansas Board of Tax Appeals (BOTA) concerning the valuation of personal property for ad valorem tax purposes for the tax year 1983.

In 1983 the Division of Property Valuation (PVD), a division of the Department of Revenue...

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