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TRI-CTY. PUB. AIRPORT AUTH v. BD OF MORRIS CTY. COMM'RS

No. 63,227

245 Kan. 301 (1989)

777 P.2d 843

TRI-COUNTY PUBLIC AIRPORT AUTHORITY, Appellant, v. BOARD OF COUNTY COMMISSIONERS OF MORRIS COUNTY, KANSAS, Appellee.

Supreme Court of Kansas.

Opinion filed July 14, 1989.

Attorney(s) appearing for the Case

Charles R. Rayl, of Rayl and Fowler, Chartered, of Cottonwood Falls, argued the cause and was on the brief for appellant.

Michael F. Powers, county attorney, argued the cause, and William A. Kassebaum, assistant county attorney, was with him on the brief for appellee.

The opinion of the court was delivered by

HOLMES, J.:

The Tri-County Public Airport Authority (Tri-County) appeals from a decision of the Shawnee County District Court, which affirmed a Board of Tax Appeals (BOTA) order. The BOTA concluded that only part of the real property owned by Tri-County was exempt from ad valorem taxes pursuant to the Surplus Property and Public Airport Authority Act, K.S.A. 27-315 et seq...

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