IN RE APPEAL OF TOPEKA SMSA LTD. PARTNERSHIP

No. 74,860.

260 Kan. 154 (1996)

917 P.2d 827

IN THE MATTER OF THE APPEAL OF TOPEKA SMSA LIMITED PARTNERSHIP. IN THE MATTER OF THE APPEAL OF SOUTHWESTERN BELL MOBILE SYSTEMS, INC. IN THE MATTER OF THE APPEAL OF KANSAS CITY SMSA LIMITED PARTNERSHIP. IN THE MATTER OF THE APPEAL OF WICHITA SMSA LIMITED PARTNERSHIP.

Supreme Court of Kansas.

Opinion filed May 31, 1996.


Attorney(s) appearing for the Case

John W. Simpson, of Shook, Hardy & Bacon P.C., of Kansas City, Missouri, argued the cause, and Ron Bodinson, of the same firm, of Overland Park, was on the briefs for appellants.

William E. Waters, of Kansas Department of Revenue, argued the cause and was on the brief for appellee.


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:

"(a) As used in this act, the terms "public utility...

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