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IN RE TAX PROTEST OF LISTON FOUNDATION

No. 62,472

13 Kan. App. 2d 353 (1989)

771 P.2d 77

In the Matter of the Protest of EMIL LISTON FOUNDATION for Taxes Paid for the Years 1976 through 1984 in DOUGLAS COUNTY, KANSAS.

Court of Appeals of Kansas.

Opinion filed March 24, 1989.

Attorney(s) appearing for the Case

Richmond M. Enochs and John P. Gilman, of Wallace, Saunders, Austin, Brown and Enochs, Chartered, of Overland Park, for appellant Emil Liston Foundation.

Robert W. Fairchild and Patricia Hackney, of Riling, Norwood, Burkhead, Fairchild & Nitcher, Chartered, of Lawrence, for appellee The Board of County Commissioners of Douglas County, Kansas.

Before GERNON, P.J., DAVIS and ELLIOTT, JJ.

ELLIOTT, J.:

The Emil Liston Foundation, owner of real estate in Douglas County (a fraternity house at Baker University), appeals the district court's affirmance of the State Board of Tax Appeals (BOTA) decision. The trial court held the Foundation had to pay interest on late-paid taxes even if the county treasurer failed to make a diligent effort to find a forwarding address when the Foundation's tax notice was returned undelivered.

Finding no error, we affirm...

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