RULON, J.:
This is an appeal from a district court decision in which the court adopted and affirmed a decision of the State Board of Tax Appeals (BOTA) regarding the appraised value of petitioner's land and improvements for tax year 1989 for ad valorem tax purposes. This appeal is authorized and governed by the provisions of K.S.A. 77-601 et seq., the Act for Judicial Review and Civil Enforcement of Agency Actions (KJRA).
Petitioner, Wolf Creek Golf...
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