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IN RE TAX APPEAL OF DIR. OF PROPERTY VALUATION

No. 63,432

14 Kan. App. 2d 348 (1989)

791 P.2d 1338

IN THE MATTER OF THE APPEAL OF THE DIRECTOR OF PROPERTY VALUATION FROM THE BOARD OF TAX APPEALS REGARDING THE TAX PROTESTS OF PARMAC, INC., FOR THE YEARS 1984, 1985, AND 1986 IN MONTGOMERY COUNTY, KANSAS.

Court of Appeals of Kansas.

Opinion filed November 17, 1989.

Attorney(s) appearing for the Case

William E. Waters, of Kansas Department of Revenue, Division of Property Valuation, of Topeka, for the appellant.

Joe L. Levy, of Hall, Levy, Lively, DeVore, Belot and Bell, of Coffeyville, for the appellee.

Before LEWIS, P.J., ELLIOTT and LARSON JJ.

Petition for review denied 246 Kan. 767 (1990).

LEWIS, J.:

This is an appeal by the director of property valuation of the State of Kansas (Director) from the judgment of the district court of Montgomery County, which affirmed an order of the Board of Tax Appeals (BOTA) reducing the valuation on certain personal property belonging to Parmac, Inc., (Parmac) for the years 1984, 1985, and 1986.

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