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IN RE TAX REFUND APPLICATION OF AFFILIATED PROP.

Nos. 68,213, 68,214, 68,215

19 Kan. App. 2d 247 (1993)

870 P.2d 1343

IN THE MATTER OF THE APPLICATION OF THE AFFILIATED PROPERTY SERVICES, INC., FOR REFUND OF TAXES PAID FOR YEARS 1989 & 1990 IN SEDGWICK COUNTY, KANSAS, and IN THE MATTER OF THE APPEAL OF THE AFFILIATED PROPERTY SERVICES, INC., FOR THE YEAR 1990 FROM THE DECISION OF THE COUNTY BOARD OF EQUALIZATION OF SEDGWICK COUNTY, KANSAS.

Court of Appeals of Kansas.

Opinion filed January 29, 1993.

Attorney(s) appearing for the Case

Timothy P. O'Sullivan, of Fleeson, Gooing, Coulson & Kitch, of Wichita, L.L.C., for appellant.

Patricia J. Parker, assistant county counselor, for appellee.

Before LARSON, P.J., LEWIS, J., and BARRY A. BENNINGTON, District Judge, assigned.

LARSON, J.:

Affiliated Property Services, Inc., appeals three decisions of the trial court on judicial review affirming the Board of Tax Appeals' (BOTA) adoption of Sedgwick County's 10.5% discount rate.

Our case on appeal consolidates three separate BOTA cases reviewed by the trial court. The issue in each case is identical. Our opinion and decision will be deemed controlling in each separate action.

Affiliated owns three medical office buildings...

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