J. ENTERPRISES, INC. v. BOARD OF HARVEY COUNTY COMM'RS

No. 68,617

253 Kan. 552 (1993)

857 P.2d 666

J. ENTERPRISES, INC., d/b/a COLORTYME, Appellee, v. BOARD OF COUNTY COMMISSIONERS OF HARVEY COUNTY, KANSAS, et al., Appellants.

Supreme Court of Kansas.

Opinion filed July 30, 1993.


Attorney(s) appearing for the Case

Thomas R. Docking, of Morris, Laing, Evans, Brock & Kennedy, Chartered, of Wichita, argued the cause, and Gerald N. Capps, of the same firm, was with him on the brief for appellants.

Robert J. O'Connor, of Morrison & Hecker, of Wichita, argued the cause, and Pamela Clancy, of the same firm, was with him on the brief for appellee.


The opinion of the court was delivered by

DAVIS, J.:

Harvey County appeals the trial court's summary judgment ruling that "rent-to-own" personal property of J. Enterprises, Inc., d/b/a Colortyme (Colortyme), is exempt from Kansas ad valorem tax as inventory under K.S.A. 1992 Supp. 79-201m.

In 1991 the Harvey County appraiser performed a compliance review on Colortyme's 1990 and 1991 ad valorem personal property tax renditions. The review revealed that...

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