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MID-CENTRAL v. BOARD OF TAX APPEALS

No. 62,885

13 Kan. App. 2d 509 (1989)

774 P.2d 363

MID-CENTRAL/SYSCO FOOD SERVICES, Appellee, v. BOARD OF TAX APPEALS, Appellant.

Court of Appeals of Kansas.

Opinion filed May 19, 1989.

Attorney(s) appearing for the Case

Donald Jarrett, of Olathe, and Bernis G. Terry, of Olathe, for the appellant.

Charles W. Kiffin, of Kansas City, Missouri, and Mark D. Hinderks, of Stinson, Mag & Fizzell, of Overland Park, for the appellee.

Before DAVIS, P.J., LEWIS, J., and TERRY L. BULLOCK, District Judge, assigned.

LEWIS, J.:

This is an appeal by Johnson County from a decision of the district court holding that an indenture of trust issued pursuant to an industrial revenue bond issue is not subject to a mortgage registration fee.

This case is the latest in a series of cases which have involved the question of whether a certain instrument issued in connection with an industrial revenue bond issue was a mortgage and, if so, whether it was subject to payment of a mortgage...

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