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HIXON v. LARIO ENTERPRISES, INC.

No. 70,346

19 Kan. App. 2d 643 (1994)

875 P.2d 297

J. MARK HIXON, SHAWNEE COUNTY APPRAISER, Appellant, v. LARIO ENTERPRISES, INC., Appellee.

Court of Appeals of Kansas.

Opinion filed June 3, 1994.

Attorney(s) appearing for the Case

Sandra L. Jacquot, assistant county counselor, and Linda P. Jeffrey, county counselor, for appellant.

Robert J. O'Connor and Pamela Clancy, of Morrison & Hecker, of Wichita, for appellee.

Before RULON, P.J., GREEN, J., and JANICE D. RUSSELL, District Judge, assigned.

RUSSELL, J.:

Mark Hixon, the Shawnee County Appraiser (The County), appeals from the decision of the district court affirming the Board of Tax Appeals (BOTA). We reverse and remand the case with directions.

The central question of this appeal is whether the district court and BOTA erred in using the developer's discount method to value multiple parcels of property within a subdivision. This method results in...

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