LARIO ENTERPRISES, INC. v. STATE BD. OF TAX APPEALS

No. 74,327.

22 Kan. App.2d 857 (1996)

925 P.2d 440

LARIO ENTERPRISES, INC. and CITY OF TOPEKA, KANSAS, Appellees, v. STATE BOARD OF TAX APPEALS and TIMOTHY L. KENNEDY, SHAWNEE COUNTY APPRAISER, Defendants, and U.S.D. 450, Appellant. U.S.D. 450 SHAWNEE HEIGHTS, SHAWNEE COUNTY, KANSAS, Appellant, v. CITY OF TOPEKA, SHAWNEE COUNTY, KANSAS, Appellee.

Court of Appeals of Kansas.

Opinion filed September 27, 1996.


Attorney(s) appearing for the Case

James S. Willard and Jack A. Quinlan, of Scott, Quinlan & Hecht, of Topeka, for appellant U.S.D. 450.

Robert J. O'Connor, of Morrison & Hecker L.L.P., of Wichita, for appellees Lario Enterprises, Inc., and the City of Topeka.

Before GERNON, P.J., ROYSE, J., and WILLIAM F. LYLE, JR., District Judge, assigned.


ROYSE, J.:

This appeal arises out of an application filed by the City of Topeka (City), seeking a property tax exemption for Heartland Park Topeka (HPT). The Board of Tax Appeals (BOTA) determined that HPT qualifies for a tax exemption. BOTA concluded part of the property was exempt as of January 12, 1988, and the balance was entitled to an exemption effective in 1991. The parties sought judicial review of BOTA's decision...

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