The opinion of the court was delivered by
LOCKETT, J.:
Providers of cellular radio service appealed to the Court of Appeals the Board of Tax Appeals' (BOTA) determination that they were "public utilities" under K.S.A 79-5a01 and the tax assessment based on that determination. The appeal was transferred to this court on the joint motion of the parties. See K.S.A. 20-3017.
K.S.A. 79-5a01 states:
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